Opinion
10302-21
10-07-2022
PAMELA LIKENS, JANICE M. CLARK, GUARDIAN AND CONSERVATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
On March 18, 2021, a petition was filed commencing this case. The Petition explains that petitioner resides in a long-term care facility. The Petition does not bear the original signature of petitioner or counsel admitted to practice before the Tax Court, as required by Rule 34(b)(7) of the Tax Court Rules of Practice and Procedure, but does bear the signature of Janice Clark, who signed on behalf of Michigan Guardianship Services, Inc. (MGSI), petitioner's conservator. The Court received a letter from Ms. Clark dated July 21, 2022, explaining that MGSI is no longer petitioner's conservator, that petitioner's daughter Jennifer Thompson is her new conservator, and that Ms. Thompson resides at 22219 E. Cherrywood Dr., Queen Creek, AZ 85142.
Unless a petition is filed by the taxpayer or someone lawfully authorized to act on the taxpayer's behalf, the Tax Court does not have jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). As possibly relevant in this case, Rule 60(d) provides that whenever an incompetent person has a legal representative such as a general guardian, committee, conservator, or other like fiduciary, the representative may bring a case or defend in the Court on behalf of the incompetent person. The same rule provides that an incompetent person who does not have a duly appointed legal representative may act by a next friend, in which case a motion to be recognized as next friend may be filed. Any such motion should set forth that (1) the taxpayer is incompetent and cannot prosecute a case without assistance, (2) the person seeking to be recognized as next friend for the taxpayer will represent the taxpayer's best interests, and (3) the person seeking to be recognized as next friend has a significant relationship with the taxpayer. A doctor's letter regarding the taxpayer's disability and inability to conduct the taxpayer's own business and financial affairs should also be attached to a motion to be recognized as next friend. See Campos v. Commissioner, T.C. Memo. 2003-193, slip op. at 7.
Upon due consideration, it is
ORDERED that Ms. Clark's letter is recharacterized as a Motion to Substitute Parties and Change Caption to substitute "Pamela Likens" for "Pamela Likens, Janice M. Clark, Guardian and Conservator," as the party petitioner, and to amend the caption of this case to read, "Pamela Likens, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that Ms. Clark's Motion to Substitute Parties and Change Caption is granted. It is further
ORDERED that, on or before November 3, 2022, petitioner shall file a proper ratification of petition bearing her original signature (a "wet ink" signature, not a photocopy). It is further
ORDERED that, if petitioner is unable to file a ratification of petition, Ms. Thompson shall file either a Response to this Order or a motion to be recognized as petitioner's next friend. If filing a response, Ms. Thompson shall advise the Court as to (a) whether petitioner is an incompetent person, (b) whether Ms. Thompson is petitioner's duly appointed legal representative, such as a general guardian, conservator, or other like fiduciary, and if not (c) whether Ms. Thompson or another individual intends to file an appropriate motion to have the Court recognize someone as next friend for petitioner. If filing a motion to be recognized as next friend for petitioner, any such motion shall include the required information discussed above. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ms. Thompson at her address listed above.