Opinion
27120-21
02-25-2022
Jason L. Bray & Amanda J. Bray Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Due to inadvertent clerical, the above-captioned case was docketed with counsel of record serving on behalf of both Jason L. Bray and Amanda J. Bray. However, it has since come to the Court's attention that counsel represent only petitioner Amanda J. Bray. Accordingly, counsel should be withdrawn as to Jason L. Bray, and Jason L. Bray should file a Ratification of Petition bearing his original signature and verifying his intent to be a party herein.
The premises considered, it is
ORDERED that Brian F. Huebsch, Briana J. Fehringer, and Steven R. Anderson are hereby withdrawn as counsel of record for petitioner Jason L. Bray. It is further
ORDERED that, on or before April 8, 2022, petitioner Jason L. Bray shall file with the Court a Ratification of Petition, bearing his original signature (preferably in blue ink), in which he states, if such be the case, that he has read the petition filed August 5, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction as to Jason L. Bray. Petitioner should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that that the Clerk of the Court shall serve a copy of this Order on petitioner Jason L. Bray at his address of record. 1