Opinion
15642-23S
11-22-2023
RODNEY B. HARRIS & FLECICIA D. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 18, 2023, petitioners filed a Motion to be Recognized as Next Friend, seeking to have the Court recognize Quientin D. McDowell as next friend of petitioners.
An incompetent person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo. 2003-193.
The motion fails to state that: (1) petitioners are incompetent and cannot prosecute a case without assistance, (2) Quientin D. McDowell will represent petitioners best interests, and (3) Quientin D. McDowell has a significant relationship with petitioners. In addition, there was no doctor's letter regarding petitioners' disabilities and their inability to conduct their own business and financial affairs attached to the motion.
Upon due consideration, it is
ORDERED that, on or before December 13, 2023, petitioners shall file a supplement to their motion setting forth: (1) whether petitioners are incompetent and cannot prosecute a case without assistance, (2) whether Quentin D. McDowell will represent petitioners' best interests, and (3) whether Quentin D. McDowell has a significant relationship with petitioners. If petitioners are incompetent, doctor's letters regarding petitioners' disability and inability to conduct their own business and financial affairs should also be attached to the supplement to the motion to be recognized as next friend.