Opinion
7699-22
03-01-2023
IRENE LOUISE DUFFY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
This case is calendared for trial during the Court's May 30, 2023 Tampa, Florida Trial Session.
On February 8, 2023, petitioner's son, Gerald James Duffy, filed with the Court letter requesting that Gerald James Duffy be recognized as next friend of petitioner. We will recharacterize this letter as a Motion for Gerald James Duffy to be Recognized as Next Friend of Irene Louise Duffy. Mr. Duffy informed the Court that because of a health problem described in the Motion petitioner cannot meaningfully understand the case or make decisions about it. Mr. Duffy attached to the motion a Form 2848, Power of Attorney and Declaration of Representative, by which petitioner has authorized Mr. Duffy to act for her as attorney-in-fact before the IRS with respect to the tax year at issue. However, such a form does not authorize the Mr. Duffy to represent petitioner before the Tax Court.
Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that an incompetent person who does not have a representative may prosecute a case by "next friend." See Campos v. Commissioner, T.C. Memo. 2003-193. The Court is satisfied that petitioner is unable to represent herself in this case and that Mr. Duffy should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that Gerald James Duffy's February 8, 2023 letter is recharacterized as a Motion for Gerald James Duffy to be Recognized as Next Friend of Irene Louise Duffy. It is further
ORDERED that the Motion for Gerald James Duffy to be Recognized as Next Friend of Irene Louise Duffy is granted in that the Court will recognize Gerald James Duffy as petitioner's next friend. It is further
ORDERED that the caption of this case is amended to read as follows: "Irene Louise Duffy, Gerald James Duffy, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court, in addition to regular service, shall serve a copy of this Order on Gerald James Duffy at 235 South Fox Chase Point, Longwood, FL 32779.