Opinion
17811-23
12-21-2023
TAMMY N. REVELEY & BILL M. REVELEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served November 13, 2023, the Court directed petitioners to file a proper amended petition and pay the $60.00 filing fee. On December 18, 2023, petitioners filed an Application for Waiver of Filing Fee. To date, petitioners have failed to file an amended petition.
Because the information provided in petitioners' Application for Waiver of Filing Fee does not establish an inability to pay the Court's filing fee, it is
ORDERED that petitioners' Application is denied. It is further
ORDERED that the time within which petitioners shall file a proper amended petition and pay the filing fee is extended to January 12, 2024. Instructions on how to pay the Court's filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. Failure to file an amended petition and pay the filing fee by the foregoing date may result in the dismissal of this case.