Opinion
15134-21
09-22-2021
Austin Muscato-Martin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 3, 2021, respondent filed an answer to the petition. The certificate of service attached thereto bears an incorrect address for petitioner.
Upon review of the record, the Court notes that the $60.00 filing fee has not been paid in this case.
Accordingly, and for cause, it is
ORDERED that, on or before October 6, 2021, respondent shall file an amended certificate of service with respect to the answer. Respondent is advised that it is not necessary to refile his answer. It is further
ORDERED that, on or before October 20, 2021, petitioner shall pay the Court's filing fee of $60.00. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available by clicking on "Case Related Forms" under the "eFiling & Case Maintenance" tab on the Court's website at www.ustaxcourt.gov. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner.
Petitioner is hereby advised that failure to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee as directed may result in the dismissal of this case.
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