Opinion
4799-23
05-12-2023
JANET CRABBE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 9, 2023, petitioner filed a Letter Dated April 25, 2023, stating therein "Please accept this letter as your authorization to appoint Jennifer Crabbe as my next friend."
An incompetent or incapacitated person who does not have a court-appointed legal representative may act by a next friend before this Court. Campos v. Commissioner, T.C. Memo 2003-193. In that connection, an appropriate motion to be recognized as next friend may be filed by the individual wishing to serve as a petitioner's next friend. 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.
Upon due consideration, it is
ORDERED that, on or before June 12, 2023, the Jennifer Crabbe and respondent shall confer regarding the following matters: (a) whether petitioner is an incompetent or incapacitated person, (b) whether petitioner has a court-appointed legal representative, such as a guardian, conservator, or other similar fiduciary and, if so, whether that individual will file an appropriate motion to substitute parties and change caption (to which shall be attached the order from a court of competent jurisdiction appointing such fiduciary), and (c) if petitioner has no court-appointed fiduciary, whether Jennifer Crabbe intends to file an appropriate motion to be recognized as next friend for petitioner, as discussed above. It is further
ORDERED that, on or before June 26, 2023, respondent shall file a Response to this Order, discussing therein the then-current status of this case, including information regarding the matters set forth in the ordered paragraph above.