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Ortiz-Chaves v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 6645-24 (U.S.T.C. May. 1, 2024)

Opinion

6645-24

05-01-2024

MARIANELA ORTIZ-CHAVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On April 29, 2024, petitioner filed the following documents: (1) Application for Waiver of Filing Fee, (2) Declaration of Marianela Ortiz Chaves in Support of Application for Waiver of Filing Fee, and (3) Unsworn Declaration of Declaration of Marianela Ortiz Chaves Under Penalty of Perjury in Support of Application for Waiver of Filing Fee. Upon review of the financial information as submitted by petitioner in the Application for Waiver of Filing Fee, petitioner has not demonstrated current financial inability to pay the Court's $60.00 filing fee. In addition, petitioner's Declaration of Marianela Ortiz Chaves in Support of Application for Waiver of Filing Fee and Unsworn Declaration of Declaration of Marianela Ortiz Chaves Under Penalty of Perjury in Support of Application for Waiver of Filing Fee appear to be improperly titled.

In view of the foregoing, it is

ORDERED that petitioner's Application for Waiver of Filing Fee is denied. It is further

ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee is extended to May 24, 2024. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction or other appropriate action of the Court. It is further

ORDERED that petitioner's Declaration of Marianela Ortiz Chaves in Support of Application for Waiver of Filing Fee is recharacterized as a First Amendment to Petition. It is further

ORDERED that petitioner's Unsworn Declaration of Declaration of Marianela Ortiz Chaves Under Penalty of Perjury in Support of Application for Waiver of Filing Fee is recharacterized as a Letter Dated April 26, 2024.


Summaries of

Ortiz-Chaves v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 6645-24 (U.S.T.C. May. 1, 2024)
Case details for

Ortiz-Chaves v. Comm'r of Internal Revenue

Case Details

Full title:MARIANELA ORTIZ-CHAVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 1, 2024

Citations

No. 6645-24 (U.S.T.C. May. 1, 2024)