Opinion
13743-20
02-14-2023
THOMAS C. EAKINS & VIRGINA P. EAKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
On November 23, 2020, the petition to commence this case was filed by petitioners. The petition challenges a notice of deficiency issued for petitioners' 2017 tax year. On February 13, 2023, respondent filed in this case a Motion to be Recognized as Next Friend, requesting that Julia E. Theel be recognized as petitioners' next friend in order to assist petitioners in prosecuting this case. In respondent's motion, respondent indicates that: (1) petitioners are incompetent persons who require assistance to prosecute this case, (2) Julia E. Theel is petitioners' daughter, (3) Julia E. Theel will represent petitioners' best interests in this case, and (4) Julia E. Theel is willing to serve as petitioners' next friend. Respondent also submitted letters from doctors confirming that petitioners are incompetent and require assistance in prosecuting this case. Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to be Recognized as Next Friend is granted. It is further
ORDERED that the caption of this case is amended to read: "Thomas C. Eakins, Julia E. Theel, Next Friend, and Virgina P. Eakins, Julia E. Theel, Next Friend, Petitioners v. Commissioner of Internal Revenue, Respondent".