Opinion
930-22
02-23-2022
Dale Parks Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 7, 2022, petitioner filed in the above-docketed matter an Application for Waiver of Filing Fee. Unfortunately, however, the filing fee for this case had already been paid on February 1, 2022, such that the record herein can no longer support waiving the fee. Refunds of filing fees are also not a feature of Tax Court practice.
Accordingly, the premises considered, it is
ORDERED that the Application for Waiver of Filing Fee filed February 7, 2022, is denied.