Opinion
7535-24
07-19-2024
NORMAN D. COVELL & ELIZABETH A. COVELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 7, 2024, the Petition to commence this case was filed. The Petition indicates petitioners seek review of a notice of deficiency issued for petitioners' 2021 tax year. That Petition bears the original signature of petitioner Normal D. Covell, as required by the Tax Court Rules of Practice and Procedure. However, petitioner Norman D. Covell signed the Petition for petitioner Elizabeth A. Covell. By Order served June 21, 2024, the Court directed petitioner Elizabeth A. Covell to file a Ratification of Petition. On July 17, 2024, the Court received and filed a letter dated July 2, 2024, from petitioner Normal D. Covell. Mr. Covell explains in his letter that petitioner Elizabeth A. Covell is incapacitated and is unable to manage her affairs. Attached to Mr. Covell's letter are two doctor's letters supporting Mr. Covell's claims concerning Mrs. Covell's incapacity and a copy of a durable power of attorney signed by Mrs. Covell appointing Mr. Covell as her attorney in fact.
Unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, the Tax Court does not have jurisdiction as to that taxpayer. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. However, as relevant here, Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that whenever an incompetent person has a legal representative, such as a guardian, conservator, or other similar fiduciary, that representative may prosecute a case in this Court on behalf of the incompetent person.
Alternatively, 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. As Mr. Covell's letter and attachments satisfy most of the just-described requirements, the Court will recharacterize Mr. Covell's letter as a Motion to Be Recognized as Next Friend.
Upon due consideration of the foregoing, it is
ORDERED that the letter dated July 2, 2024, filed July 17, 2024, is recharacterized as a Motion to be Recognized as Next Friend with respect to petitioner Elizabeth A. Covell. It is further
ORDERED that, on or before August 12, 2024, petitioner Normal D. Covell shall file a supplement to the Motion to Be Recognized as Next Friend and therein inform the Court whether any person is currently serving as a court-appointed guardian or conservator for petitioner Elizabeth A. Covell.