Opinion
22273-22
10-19-2022
ROBERT SMITH & CHRISTINE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Court's $60.00 filing fee for this case has not been paid. Accordingly, it is
ORDERED that, on or before November 18, 2022, petitioner(s) shall pay the Court's filing fee of $60.00, or this case may be dismissed. 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 November 18, 2022, may result in dismissal of this case.