Opinion
9958-23
05-30-2024
ELAYNE J. HAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On May 29, 2024, the parties filed in the above-docketed matter a Joint Motion to Substitute Parties and Change Caption. Therein, the parties advised that the petition herein on behalf of Elayne J. Ham was filed and signed by her attorney Robert L. Goldstein. The motion further explained that petitioner suffers from Alzheimer's disease. A copy of a power of attorney, signed by petitioner's daughter, Jaylene Abraham, is attached to the motion. Given petitioner's health issues, the parties requested that Jaylene Abraham be recognized as next friend of petitioner for purposes of this case.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. Additionally, Rule 60(d) provides in particular that an infant or incompetent person may prosecute a case in this Court through a fiduciary representative duly appointed by a Court of competent jurisdiction or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193.
Thus, in appropriate circumstances, a petitioner will be given an opportunity to proceed through a duly appointed guardian or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court should be informed of the identity of such next friend, his or her relationship to petitioner, and whether anyone is known to have an objection to the Court recognizing such next friend. Documentation of medical condition establishing petitioner's incompetence to prosecute this action (such as a letter from petitioner's physician) should also be provided.
Here, in particular, no verification or demonstration of petitioner's medical condition and incompetence has been provided. The Tax Court does not recognize powers of attorney per se, standing alone.
Accordingly, it is
ORDERED that, on or before June 7, 2024, the parties shall file a supplement to the above-referenced motion and shall attach thereto, as described above, documentation of petitioner's medical condition establishing incompetence to prosecute this action (such as a letter from petitioner's physician).