Opinion
29960-21
03-10-2022
James Maloney Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 7, 2021, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order dated November 24, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. Subsequently, on March 1, 2022, petitioner filed an Application for Waiver of Filing Fee, which application was granted by the Court, and the fee has been waived. However, no Amended Petition has been received to date.
Accordingly, the Court will afford petitioner a final opportunity to file an Amended Petition and thereby to avoid dismissal of this case. Petitioner is reminded that a petition form is available on the Court's website at www.ustaxcourt.gov.
In view of the foregoing, it is
ORDERED that the time within which petitioner shall file an Amended Petition is hereby extended to April 8, 2022. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction.