The Tax Court playing field shifts ever so slightly with every new Chief Judge. Ex-Ch J Maurice B (“Mighty Mo”) Foley was known for tossing nonpaying petitioners in as little as a fortnight; see my blogpost “Out-of-Date Slang – Part Deux,” 10/2/18.

But now Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan cuts plenty slack (hi, Judge Holmes) for the limpers-in and hangers-out.

Here’s Patricia Wiggen a.k.a. Tricia A. Wiggen, Docket No. 13004-22, filed 6/8/22. Tricia has neither anted nor pled poverty.

So Ch J TBS orders “…on or before August 8, 2022, petitioner(s) shall pay the Court’s filing fee of $60.00, or this case may be dismissed. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment.” Order, at p. 1.