Opinion
16381-23
02-27-2024
GARY L. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served February 5, 2024, the Court closed the case at Docket No. 16658-23 on the ground of duplication with this case and, among other things, applied the $60.00 filing fee previously paid at Docket No. 16658-23 to this case (for which the filing fee was then outstanding). On February 22, 2024, petitioner filed an Application for Waiver of Filing Fee in this case, inquiring as to whether the $60.00 filing fee originally paid for the case at Docket No. 16658-23 could be refunded to his mother, Teresa Martin, who, according to petitioner, paid it.
As noted above, the $60.00 filing fee originally paid for the now-closed case at Docket No. 16658-23 has been applied to the outstanding filing fee for this case. Moreover, the Court is generally unable to provide refunds of filing fees because those fees assist in defraying the administrative expense of filing and processing a taxpayer's paperwork regardless of whether that paperwork establishes a valid basis for jurisdiction or a continuing action.
Upon due consideration of the foregoing, it is
ORDERED that, to the extent petitioner's Application for Waiver of Filing Fee requests a refund of the $60.00 filing fee originally paid for the case at Docket No. 16658-23 and subsequently applied to this case, the Application is denied. It is further
ORDERED that, to the extent petitioner's Application for Waiver of Filing Fee requests a waiver of the filing fee for this case, the Application is denied as moot.