Opinion
14845-21
11-29-2021
Michael Louis Shered & Tammie Marie Shered Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 29, 2021, the Court, which is separate and independent from the IRS, received and filed the petition to commence this case. Petitioners seek review in this case of a notice of determination concerning collection action issued with respect to their income tax liabilities for their 2015 and 2016 tax years. The Court's $60.00 filing fee was not paid. By Order issued July 19, 2021, the Court directed petitioners to pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee for the Court's consideration). Petitioners have failed to comply with that Order.
In view of the foregoing, it is
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket sheet and other records of her office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that the time within which petitioners shall pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking "eFiling & Case Maintenance", then clicking on "Case Related Forms") is extended to December 13, 2021. 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. Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court.