Opinion
7820-20SL
06-03-2022
JOANNE G. KIPRAIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On May 23, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution.. On May 31, 2022, petitioner's Certified Public Accountant and Power of Attorney, Lawrence R. Cole, filed a Motion to be Recognized as Next Friend, indicating therein that petitioner is an incapacitated person in need of assistance to prosecute this case. Pursuant to Rule 60(d), Tax Court Rules of Practice and Procedure, the Court is satisfied that Lawrence R. Cole is a proper person to act in this case as petitioner's next friend. Upon due consideration of the foregoing, it is hereby
ORDERED that the above-referenced Motion to be Recognized as Next Friend is granted. It is further
ORDERED that the caption of this case is amended to read: "Joanne G. Kiprais, Lawrence R. Cole, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed May 23, 2022, is denied.