Opinion
17830-21
06-10-2022
PEGGY J. BOYLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 9, 2021, a petition was filed commencing the above-docketed case. That petition had been submitted on petitioner's behalf by (and signed by) her son and power of attorney, Rex L. Boyland. Subsequently, on April 25, 2022, respondent filed a Motion To Substitute Parties and Change Caption, suggesting that Rex L. Boyland should be designated to serve herein as personal representative on behalf of petitioner. First and second supplements to the motion followed on May 3 and May 26, 2022, respectively. The latter reaffirmed Rex L. Boyland's significant relationship to petitioner (son and fiduciary as attorney-in-fact) and referenced petitioner's medical condition (dementia) and resultant incompetence independently to pursue this case. Documentation from a physician evaluation was also attached.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. Additionally, Rule 60(d) provides in particular that an infant or incompetent person may prosecute a case in this Court through a fiduciary representative duly appointed by a Court of competent jurisdiction or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193.
Upon due consideration of the foregoing and of the record herein, it is
ORDERED that the just-referenced Motion To Substitute Parties and Change Caption, as supplemented, is granted in that Rex L. Boyland is recognized as next friend of petitioner Peggy J. Boyland for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read: "Peggy J. Boyland, Rex L. Boyland, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".