Opinion
16892-21S
04-13-2022
PHYLLIS A. BRENNER, INCOMPETENT, CAROL S. HILL, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 20, 2021, Carol S. Hill filed a Motion To Be Recognized as Next Friend.
Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that an incompetent person who does not have a duly appointed representative may prosecute a case in this Court through a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court is satisfied that petitioner is unable to represent herself in this case and that Carol S. Hill should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that Carol S. Hill's Motion To Be Recognized as Next Friend is granted and Carol S. Hill is recognized as next friend of petitioner for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Phyllis A. Brenner, Carol S. Hill, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".