Opinion
6372-21
06-21-2021
Peggy A. Harger Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 10, 2020, respondent filed a Motion To Substitute Parties and Change Caption, attached to which is a copy of an Order by the District Court Teller County, Colorado appointing Christopher Harger as conservator of petitioner.
In pertinent part, Rule 60(c), Tax Court Rules of Practice and Procedure, provides that "The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which such person's authority is derived."
Upon due consideration, it is
ORDERED that respondent's Motion To Substitute Parties and Change Caption is granted in that the caption of this case is amended to read: "Peggy A. Harger, Christopher Harger, Conservator, Petitioner v. Commissioner of Internal Revenue, Respondent".
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