Opinion
18694-21
10-08-2021
Juan Carlos Torres & Sonia Cedeno Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On September 23, 2021, petitioners filed an Application for Waiver of Filing Fee. Upon review, the Court notes that the Application is incomplete and has not been executed under penalty of perjury by petitioners.
The foregoing considered, it is
ORDERED that petitioners' Application for Waiver of Filing Fee, filed September 23, 2021, is denied.
Petitioners are reminded of the Court's Order issued September 23, 2021, directing them, on or before November 3, 2021, to pay the Court's $60.00 filing fee or file an Application for Waiver of Filing Fee for consideration. The Application for Waiver of Filing Fee is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" section (under "Rules & Guidance") of the Court's website. Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee on or before November 3, 2021, may result in dismissal of this case.
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