Opinion
4504-17
06-21-2023
PENNY L. ADKINS, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
Generally, Rule 60, Tax Court Rules of Practice and Procedure, requires a case be brought by and in the name of the person against whom the Commissioner determined the deficiency or by the fiduciary entitled to institute a case on behalf of such person. In the case of an infant or incompetent person with a representative such as a guardian, conservator, or like fiduciary, the representative may bring a case in this Court on behalf of the infant or incompetent person.
The record in this case contains a Letter of Appointment of Temporary Full Guardian and Conservator dated September 27, 2022, issued by the Montana Eighth Judicial District Court, County of Cascade.
Upon due consideration, it is hereby
ORDERED that, on the Court's own motion, Penny L. Adkins, Transferee, is changed to Penny L. Adkins, Transferee, Cheryl Coredeiro, Temporary Guardian as the party petitioner in this case. It is further
ORDERED that the caption of this case is changed to read "Penny L. Adkins, Transferee, Cheryl Coredeiro, Temporary Guardian, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve a copy of this Order on Cheryl Cordeiro, Temporary Guardian, at P.O. Box 1830 Great Falls, Montana, 59403.