Opinion
6685-22
07-01-2022
MARILYN RALEIGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. Petitioner filed a petition with this Court on March 11, 2022. However, the Court's $60.00 filing fee for this case has not been paid. Accordingly, it is
ORDERED that, on or before July 22, 2022, petitioner shall pay the Court's filing fee of $60.00, or this case may be dismissed. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. 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. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner. Failure to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee on or before July 22, 2022, may result in dismissal of this case.