Opinion
16892-21S
12-03-2021
Phyllis A. Brenner, Incompetent, Carol S. Hill, Next Friend Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 2, 2021, the Court filed the petition to commence this case. The petition does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition appears to have been filed by Carol s. Hill on behalf of petitioner and a Standard Durable Power of Attorney is attached to the petition. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
Tax Court Rule 60(a) requires that 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 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 incompetent person. Rule 60(d). An incompetent person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo. 2003-193.
Upon due consideration, it is
ORDERED that on or before December 22, 2021, Carol S. Hill shall file a Report with the Court stating whether petitioner is incompetent and has a duly appointed representative, such as a guardian, conservator, or other like fiduciary and, if so, provide the name and address of the fiduciary and attach to the Report a copy of an order from a court of competent jurisdiction appointing the fiduciary. It is further
ORDERED that, if petitioner is incompetent without a duly appointed representative, on or before December 22, 2021, Carol S. Hill or another individual having a significant relationship with petitioner shall file a Motion To Be Recognized as Next Friend seeking to have the Court recognize her as next friend for petitioner setting forth that (1) petitioner is incompetent and cannot prosecute a case without assistance, (2) the individual will represent petitioner's best interests, and (3) that individual has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct her own business and financial affairs should also be attached to any motion to be recognized as next friend.