Opinion
27473-22
10-10-2023
JOE C. CASTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This case is before the Court on petitioner's Motion to Proceed Remotely, filed February 21, 2023. Among other things, in that motion, petitioner indicates that he may require assistance from a friend. For petitioner's benefit, the Court points out that Rule 60(d) of the Tax Court Rules of Practice and Procedure provides for the prosecution of a case in this Court through a "next friend" recognized by the Court. See Campos v. Commissioner, T.C. 2003-193.
In that connection, an appropriate motion to be recognized as next friend may be filed. Any such motion should set forth that (1) petitioner is incompetent and cannot prosecute a case without assistance, (2) the person seeking to be recognized as next friend for petitioner will represent petitioner's best interests, and (3) the person seeking to be recognized as next friend has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs should also be attached to a motion to be recognized as next friend.
Upon due consideration and for cause, it is
ORDERED that, on or before October 23, 2023, respondent shall confer with petitioner regarding the status of the case and the parties' views as to the above-referenced pending motion. The Court encourages the parties to cooperate and communicate with their opponent, and to exchange documents and information, and to further develop this case for trial or other resolution, and so that the parties can resolve among themselves any issues that can be resolved without the Court's involvement. It is further
ORDERED that, on or before November 13, 2023, respondent shall file a response to petitioner's above-referenced motion, noting therein any objections, if any, of the granting of the motion. In that response respondent shall also describe (1) the current progress in the case, (2) what actions the parties have taken to prepare this case for trial or other resolution, and (3) whether the parties have conferred as directed in the preceding paragraph. It is further
ORDERED that, if it would be expedient for petitioner to be assisted and represented by a relative or friend who would act as petitioner's "next friend" in the above-docketed matter, then, on or before November 13, 2023, petitioner shall induce that person (such as Rebecca Martinez) or another individual, having a significant relationship with petitioner shall file a "Motion To Be Recognized as Next Friend" seeking to have the Court recognize her as next friend for petitioner setting forth that (1) petitioner is incompetent and cannot prosecute a case without assistance, (2) the individual will represent petitioner's best interests, and (3) that individual has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs should also be attached to any motion to be recognized as next friend. The person making the motion should also state whether anyone (including petitioner and respondent) is known to have an objection to the Court's recognizing that person as petitioner's "next friend".