Opinion
21514-22
10-28-2022
LUIS I. CALLE & ADRIANA RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 26, 2022, petitioners electronically filed three documents: (1) a Motion to Substitute Parties and Change Caption; (2) a Declaration of Luis Calle by Jasmin Calle POA in Support of Motion to Substitute Parties and Change Caption (at Docket Index No. 10); and (3) a Declaration of Luis Calle by Jasmin Calle POA in Support of Motion to Substitute Parties and Change Caption (at Docket Index No. 11).
In these filings, petitioners advise that petitioner Luis I. Calle suffers from a medical condition manifesting in moderate to severe cognitive difficulties and, in view of those difficulties, seek to have his daughter, Jasmin Calle, recognized as Mr. Calle's representative in this proceeding. Among other things, petitioners have provided a current statement from Mr. Calle's personal physician, attesting to the aforementioned medical condition and resulting cognitive difficulties.
Based on our review of these filings, and the facts and circumstances presented, we find that petitioners' Motion is more akin to a motion to be recognized as next friend. See Rule 60(d); see also Campos v. Commissioner, T.C. Memo. 2003-193. And we are satisfied, based on that same review, that Mr. Calle is unable to represent himself in this case, and that Ms. Calle should be recognized as his next friend solely for the purpose of prosecuting the case on his behalf.
Accordingly, and for cause, it is
ORDERED that petitioners' above-referenced Motion is recharacterized as Jasmin Calle's Motion to Be Recognized as Next Friend. It is further
ORDERED that the just-referenced Motion is granted, and Jasmin Calle is recognized as next friend for petitioner Luis I. Calle for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read: "Luis I. Calle, Jasmin Calle, Next Friend & Adriana Rivera, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the filing at Docket Index No. 10 is recharacterized as the First Supplement to Motion to Be Recognized as Next Friend. It is further
ORDERED that the filing at Docket Index No. 11 is recharacterized as the Second Supplement to Motion to Be Recognized as Next Friend.