Opinion
693-22
08-29-2022
DORCAS JACQORY DOYLES, JACQUELINE RENEE BRINSON, GUARDIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 29, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review in connection therewith has revealed that fiduciary jurisdiction has never been properly established for purposes of this proceeding. To wit, although the initial petition characterized Jacqueline Renee Brinson as the guardian of Dorcas Jacquory Doyles, no documentation of a formal, court-appointed guardianship has been provided. Alternatively, statements in the petition may suggest potential applicability of next friend procedures.
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.
Accordingly, the premises considered, it is
ORDERED that, on or before September 26, 2022, either: (1) Jacqueline Renee Brinson shall file a report and shall attach thereto documentation reflecting her appointment as guardian for Dorcas Jacquory Doyles by a court of competent jurisdiction; or (2) Jacqueline Renee Brinson or other appropriate representative shall file with the Court a Motion To Substitute Party and Change Caption (or Motion To Be Recognized as Next Friend), incorporating information as to her relationship to petitioner as well as petitioner's condition and attaching thereto documentation establishing petitioner's incompetence to prosecute this action (such as a letter from petitioner's physician).