Opinion
36733-21S
03-15-2022
Jermaine Izair Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On March 8, 2022, the Court received in the above-docketed case a document from and signed by Luis Felipe Machado, indicating an intention to ratify the petition filed herein on December 13, 2021. That document was Filed as a First Amendment to Petition. Although the initial petition had been captioned only in the name of and executed only by Jermaine Izair Brown, the underlying notice of deficiency had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is changed to read "Jermaine Izair Brown & Luis Felipe Machado, Petitioners v. Commissioner of Internal Revenue, Respondent".