Opinion
1363-24
03-18-2024
CORA J. HERRON, TAJI RAYSHARD JACOBS, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 8, 2024, respondent filed in the above-docketed matter a Motion To Substitute Parties and Change Caption. Therein, respondent advised that the petition herein on behalf of Cora J. Herron was filed, and signed, by her nephew Taji Rayshard Jacobs. The motion further explained that petitioner was 89 years old and under full-time care, as well as that Taji Rayshard Jacobs had been appointed as her attorney-in-fact via a power of attorney. A copy of the power of attorney was attached to the motion. Given those circumstances, respondent requested that Taji Rayshard Jacobs be recognized as next friend of petitioner for purposes this case, and respondent noted that, per Taji Rayshard Jacobs, there was no objection to the granting of the motion.
Subsequently, on March 14, 2024, respondent filed a Motion for Leave To File First Supplement to Motion to Substitute Parties and Change Caption Under Seal (albeit incompletely designated for electronic filing purposes) and simultaneously lodged therewith the corresponding First Supplement to Motion to Substitute Parties and Change Caption. Attached to the supplement was documentation establishing petitioner's medical condition and resultant incompetence independently to pursue 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.
Upon due consideration of the foregoing and the record herein, it is
ORDERED that the respondent's motion for leave filed March 14, 2024, at Docket Index No. 11 shall be recharacterized as a Motion for Leave To File First Supplement to Motion To Substitute Parties and Change Caption Under Seal. It is further
ORDERED that respondent's just-referenced Motion for Leave To File First Supplement to Motion To Substitute Parties and Change Caption Under Seal is granted. It is further
ORDERED that the Clerk of the Court shall file respondent's First Supplement to Motion To Substitute Parties and Change Caption, lodged March 14, 2024, as of the date of this Order is served and shall place the document under seal, not to be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that the lodged copy of such First Supplement to Motion To Substitute Parties and Change Caption at Docket Index No. 12 shall also be placed under seal, not to be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that respondent's Motion To Substitute Parties and Change Caption, as supplemented, is granted in that Taji Rayshard Jacobs is recognized as next friend of petitioner Cora J. Herron for purposes of the present proceeding. It is further
ORDERED that the caption of this case shall be amended to read "Cora J. Herron, Taji Rayshard Jacobs, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".