Raymond A. MOOREFIELD, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee

ORDER

Appellant’s motion for leave to proceed in forma pauperis on appeal is GRANTED. Appellant is a prisoner as defined in 28 U.S.C. § 1915 (h), seeking to ... appeal a judgment in a civil action or proceeding without prepayment of fees or security therefor.” 28 U.S.C. § 1915 (a)(2). The Prison Litigation Reform Act of 1995 therefore applies.

Consequently, within 30 days of the date of this order, appellant shall file, and the institution in which he is incarcerated shall make available to him for filing, “a certified copy of the trust fund account statement (or institutional equivalent) for the prisoner for the 6-month period immediately preceding the ... notice of appeal.” 28 U.S.C. § 1915 (a)(2). The Clerk is directed to assess, and the institution shall remit on the appellant’s behalf, by that date, “an initial partial filing fee of 20 percent of the greater of (A) the average monthly deposits to the prisoner’s account; or (B) the average monthly balance in the prisoner’s account for the 6-month period immediately preceding the filing of the complaint or notice of appeal.” 28 U.S.C. § 1915 (b)(1). But if appellant “has no assets and no means by which to pay the initial…