Opinion
10859-24
09-18-2024
TINYE C. DAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 16, 2024, petitioner and her adult son, Mark C. Dawkins, filed a Motion to be Recognized as Next Friend. Therein, petitioner informs the Court that (1) she would benefit from the assistance of her son in the prosecution of this case because she is elderly and has limited mobility; (2) her son, who is an accountant, will represent her best interests; and (3) there is no other person better suited to act as her next friend. Rule 60(d), Tax Court Rules of Practice and Procedure, provides in relevant part that an "incompetent" person may prosecute a case in this Court through a duly appointed representative or next friend. See Campos v. Commissioner, T.C. Memo. 2003-193.
Upon due consideration, it is
ORDERED that, on or before October 9, 2024, respondent shall file an objection, if any, to the above-referenced Motion to be Recognized as Next Friend. Failure to file an objection may result in the granting of the Motion.