Opinion
5359-23
07-21-2023
DAVID JOHN SCHORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Tax Court is separate and independent from the IRS. Upon due consideration of petitioner's notice of change address, it is
ORDERED that the due date for petitioner to pay the Court's filing fee of $60.00 is extended to September 1, 2023. 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(s). Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee on or before September 1, 2023, may result in dismissal of this case. It is further
ORDERED that petitioner is advised that, due to his change of residence, he may wish to file a Motion to Change Place of Trial.