Opinion
15582-22
08-04-2023
BONNIE KISSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 13, 2023, William Braun filed a Motion to be Recognized as Next Friend. On August 2, 2023, William Braun filed a supplement to his motion.
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 William Braun should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that William Braun's Motion to be Recognized as Next Friend, as supplemented, is granted and William Braun 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 "Bonnie Kissen, William Braun, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".