Opinion
30353-21
12-27-2021
Jaunita Blakney, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 13, 2021, a petition was filed commencing the above-docketed case. That petition had been submitted on petitioner's behalf by (and signed by) her daughter, Denise Blakney. Denise Blakney also explained grounds supporting her being recognized as next friend for her mother, who suffers from severe dementia. She further attached documentation establishing petitioner's medical condition and resultant incompetence independently to pursue this case.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. Additionally, Rule 60(d) provides in particular that an infant or incompetent person may prosecute a case in this Court through a fiduciary representative duly appointed by a Court of competent jurisdiction or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193.
Upon due consideration of the foregoing and of the record herein, it is
ORDERED that the Denise Blakney is recognized as next friend of petitioner Juanita Blakney for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Juanita Blakney, Denise Blakney, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".