Opinion
33976-21
03-28-2023
VIRGINIA KIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 27, 2021, correspondence on behalf of petitioner was filed as an imperfect petition to commence the above-docketed case. By Order served January 12, 2022, the Court directed petitioner, inter alia, to file an Amended Petition for consideration. However, when no Amended Petition has been received from petitioner, petitioner's son was provided by Order served January 9, 2023, with a further opportunity to file a Motion To Be Recognized as Next Friend. Nonetheless, nothing further has been received from either petitioner or her son.
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.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that no proper Amended Petition or Motion To Be Recognized as Next Friend has been filed.