Opinion
19921-23
03-05-2024
CONCEPCION E. PAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 13, 2023, 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 served December 19, 2023, the Court directed petitioner to file a proper amended petition and pay the $60.00 filing fee. However, the copies of that Order-and a subsequent Order served February 9, 2024, extending the deadline for petitioner to take action as directed-served on petitioner at the mailing address listed in the Court's records were thereafter returned to the Court by the U.S. Postal Service as undeliverable. On March 4, 2024, the Court filed a Notice of Change of Address for petitioner.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a proper amended petition and pay the $60.00 filing fee is extended to April 5, 2024. Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. 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 under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. If, by April 5, 2024, petitioner does not file an amended petition and pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee) this case may be dismissed. It is further
ORDERED that the Clerk of the Court shall attach to this Order an appropriate form that petitioner may use to file a proper amended petition.