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Kiel v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 33976-21 (U.S.T.C. Mar. 28, 2023)

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.


Summaries of

Kiel v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 33976-21 (U.S.T.C. Mar. 28, 2023)
Case details for

Kiel v. Comm'r of Internal Revenue

Case Details

Full title:VIRGINIA KIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 33976-21 (U.S.T.C. Mar. 28, 2023)