Opinion
18153-24
11-19-2024
STEVEN VAN NIMAN & ELIZABETH VAN NIMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Court filed on November 14, 2024, a document as the petition of the above-named petitioner(s) at the docket number indicated. That docket number MUST appear on all documents and papers subsequently sent to the Court for filing or otherwise. The document did not comply with the Rules of the Court as to the form and content of a proper petition. The filing fee was not paid. Accordingly, it is
ORDERED that on or before December 19, 2024, petitioner(s) shall file a proper amended petition and pay the $60.00 filing fee. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html.
If, by December 19, 2024, petitioner(s) do not file an Amended Petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee, the case will be dismissed or other action taken as the Court deems appropriate.