Opinion
4460-22
01-18-2024
LISA MARIE WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ADAM B. LANDY SPECIAL TRIAL JUDGE.
On January 11, 2024, Ms. Walsh filed a response to the Court's Order served January 10, 2024, and attached an Application for Waiver of Filing Fee in support of the Court granting her Motion for the Court to Pay the Expenses of a Transcript. Ms. Walsh also filed an Amendment to the Application for Waiver of Filing Fee showing expenses incurred for which she is liable for repayment.
The Application shows monthly income of $7,400, consisting of business income and alimony received; the yearly total is $88,800. Ms. Walsh also states she owns a retirement account with an approximate value of $28,000. The Application also states that (1) her child depends on her for support in the amount of $650 per month; (2) she liable for a debt of $2,070.93 with Morgan Stanley, (3) she has approximately $8,000 in medical expenses, and (4) her former spouse is in arrears with alimony payments. The transcript is 186 pages, and Ms. Walsh states that the transcription company quoted the cost of the transcript to be approximately $744. Ms. Walsh contends that the transcript is necessary for her to file a brief with the Court, and she does not have the means to pay for the transcript.
Ms. Walsh's contention that she needs a post-trial transcript to properly prepare her brief is well-founded, but we do not find that, with annual income in excess of $88,800 and with the cost of the transcript being approximately $744, Ms. Walsh has not sufficiently shown the need for the Court to pay the cost of the transcript.
Upon due consideration of the foregoing, and for cause, it is
ORDERED that Ms. Walsh's Application for Waiver of Filing Fee, at Doc. 57, and First Amendment to Application for Waiver of Filing Fee, at Doc. 58, both filed January 11, 2024, are recharacterized as petitioner's Response to Court's Order Served January 10, 2024, at Doc. 57, and petitioner's Supplemental Response to Court's Order Served January 10, 2024, at Doc. 58. It is further
ORDERED that Ms. Walsh's Motion for the Court to Pay the Expenses of a Transcript, filed January 9, 2024, at Doc. 52, is denied. It is further
ORDERED that the time for the parties to file their simultaneous opening briefs with the Court is extended until February 29, 2024.