Opinion
14045-21S
04-04-2022
TERESITA A. HEINEMAN & RICHARD W. HEINEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Neither the petition filed to commence this case on April 23, 2021, nor the first amended petition, filed September 13, 2021, bears the original signature of petitioner Richard W. Heineman or of someone lawfully authorized to act on Mr. Heineman's behalf, as required by the Tax Court Rules of Practice and Procedure. See also Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). After the Court was informed that Mr. Heineman is possibly incompetent and cannot prosecute this case without assistance, by Order issued December 1, 2021, the Court directed petitioner Teresita A. Heineman, on or before December 27, 2021, to file a response to that Order advising the Court whether she intended (1) to seek appointment as a guardian or conservator of petitioner Richard W. Heineman and thereafter file in this case a motion to substitute parties and change caption, or (2) to file a motion to be recognized as next friend for Mr. Heineman. That Order also detailed the steps Ms. Heineman would need to take to serve as a duly appointed representative or as a next friend for Mr. Heineman. No response was received from Ms. Heineman.
Accordingly, on February 4, 2022, the Court issued an Order to Show Cause, directing the parties to show cause why so much of this case relating to petitioner Richard W. Heineman should not be dismissed for lack of jurisdiction. On February 25, 2022, respondent filed a response to the Court's Order to Show Cause, therein stating, among other things, that it appears petitioner Richard W. Heineman is an incompetent person who needs assistance to prosecute this case and that petitioner Teresita A. Heineman would likely be able to qualify as a duly appointed representative or as a next friend for Mr. Heineman. Ms. Heineman has filed no response to the Court's Order to Show Cause nor has she filed any appropriate motion to be recognized as next friend for Mr. Heineman.
Upon due consideration of the foregoing, it is
ORDERED the Court's Order to Show Cause, issued February 4, 2022, is made absolute. It is further
ORDERED that so much of this case relating to petitioner Richard W. Heineman is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Teresita A. Heineman, Petitioner v. Commissioner of Internal Revenue, Respondent".