Opinion
8769-22
01-06-2023
MARY D. SITTIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 12, 2022, the petition to commence this case was filed on behalf of petitioner. The petition challenges a notice of deficiency issued for petitioner's 2019 tax year. The petition was signed by John Carmichael, who represents that he is petitioner's attorney-in-fact.
On December 9, 2022, respondent filed in this case a Motion to be Recognized as Next Friend. On January 5, 2023, respondent filed a First Supplement to Motion to Substitute Parties and Change Caption. In respondent's motion, as supplemented, respondent indicates that: (1) petitioner is an incompetent person who requires assistance to prosecute this case, (2) John Marc Carmichael, petitioner's son-in-law, has a significant relationship with petitioner, (3) John Marc Carmichael will represent petitioner's best interest in this case, and (4) John Marc Carmichael is willing to serve as petitioner's next friend. Respondent also submitted a doctor's letter stating that petitioner is incompetent and requires assistance in decision making.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to be Recognized as Next Friend, as supplemented, is granted. It is further
ORDERED that the caption of this case is amended to read: "Mary D. Sittig, John Marc Carmichael, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on John Marc Carmichael at 808 Majestic Court, Chesapeake, Virginia 23323.