Opinion
27707-21
05-22-2023
MICHAEL E. ARMENTROUT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 3, 2023, Lisa Horst filed a Motion to be Recognized as Next Friend.
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 himself in this case and that Lisa Horst should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that Lisa Horst's Motion to be Recognized as Next Friend is granted and Lisa Horst 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 "Michael E. Armentrout, Lisa Horst, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".