Opinion
12785-23S
08-16-2023
BRENDA LEE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 14, 2023, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued for her 2020 and 2021 tax years. Attached to the Petition is an Application for Waiver of Filing Fee. That application, however, is improper. First, that application consists of only one page of the two-page application. In addition, the application should have been filed as a separate document, rather than as an attachment to the Petition.
Upon due consideration of the foregoing, it is
ORDERED that to the extent petitioner seeks by the above-referenced Application for Waiver of Filing Fee to be relieved of the requirement of paying the Court's $60.00 filing fee, that request is denied. Petitioner is advised, however, that she is free to properly file a completed Application for Waiver of Filing Fee.