Opinion
11376-21S
11-08-2021
Maxine M. Hodges Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 1, 2021, Steve Hodges filed a Motion To Be Recognized as Next Friend with respect to petitioner Maxine M. Hodges. Among other things, in his motion Mr. Hodges states/indicates that: (1) he is the son of petitioner Maxine M. Hodges; (2) his mother Mrs. Hodges suffers from dementia and resides in a memory care unit; and (3) as petitioner's son Mr. Hodges will act in petitioner's best interests. Mr. Hodges further states that respondent does not oppose the granting of the motion. Also attached to Mr. Hodge's motion is a statement issued by Mrs. Hodges' personal physician indicating that Mrs. Hodges is incapable of managing her own business and financial affairs without assistance.
Rule 60(d), Tax Court Rules of Practice and Procedure, provides that an incompetent person may prosecute a case in this Court through a duly appointed representative or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. Based upon our review of Mr. Hodges' above motion papers, we are satisfied that Mr. Hodges should be recognized by the Court as next friend for petitioner Maxine M. Hodges solely for the purpose of prosecuting this action on her behalf. Upon due consideration, it is
ORDERED that Steve Hodges' Motion To Be Recognized as Next Friend is granted and Mr. Hodges is recognized as next friend for petitioner Maxine M. Hodges for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read: "Maxine M. Hodges, Steve Hodges, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before November 29, 2021, Steve Hodges, as next friend for Maxine M. Hodges, shall file a ratification of petition, duly signed and bearing his original signature (preferably in blue ink), ratifying and affirming the petition in this case on behalf of Maxine M. Hodges. Mr. Hodges should note that ratification of petition must be filed in paper form and may not be electronically filed.