Opinion
14689-22
03-25-2024
JAMES G. BURKHART & LINDA S. BURKHART, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 20, 2024, Randall W. Burkhart filed a Motion to Be Recognized as Next Friend with respect to petitioner James G. Burkhart.
An incompetent or incapacitated person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo 2003-193. In that connection, an appropriate motion to be recognized as next friend may be filed. Any such motion should set forth that (1) petitioner is incompetent and cannot prosecute a case without assistance, (2) the person seeking to be recognized as next friend for petitioner will represent petitioner's best interests, and (3) the person seeking to be recognized as next friend has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs should also be attached to a motion to be recognized as next friend.
In the above-referenced motion, Randall W. Burkhart represents that (1) petitioner James G. Burkhart (Mr. Burkhart) is not capable of prosecuting this case without assistance, (2) Mr. Burkhart currently has no duly appointed legal representative, (3) he is Mr. Burkhart's son, and (4) he is committed to representing Mr. Burkhart's best interests in this litigation. Attached to the motion is a statement from Mr. Burkhart's doctor substantiating Mr. Burkhart's need for assistance in prosecuting this case.
Upon due consideration of the foregoing, it is
ORDERED that Randall W. Burkhart's Motion to Be Recognized as Next Friend is granted and Randall W. Burkhart is recognized as next friend for petitioner James G. Burkhart. It is further
ORDERED that the caption of this case is amended to read: "James G. Burkhart, Randall W. Burkhart, Next Friend and Linda S. Burkhart, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent".