Opinion
7143-23
06-20-2023
TODD A. WARTHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 27, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served May 8, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. To date, petitioner has failed to comply with the Court's Order, and mail sent to petitioner by the U.S. Postal Service as undeliverable.
In view of the foregoing and an alternative potential address for petitioner, it is
ORDERED that the time within which petitioner shall file an Amended Petition is extended to July 14, 2023. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition are available at www.ustaxcourt.gov. It is further
ORDERED that, upon further review of the circumstances described in the record herein, the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.