Opinion
15582-22
03-01-2023
BONNIE KISSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on petitioner's Motion to Proceed Remotely, filed July 20, 2022. That motion does not contain a signature by petitioner and appears to be signed by petitioner's power of attorney. However, the rules of this Court do no permit persons who are not admitted to practice before the Court, whether or not with powers of attorney, to represent petitioner. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). Tax Court Rule 60(a) requires that a case be brought by and in the name of the person against whom the Commissioner determined the deficiency, or by the fiduciary entitled to institute a case on behalf of such person. In the case of an incompetent person with a representative, such as a guardian, conservator, or like fiduciary, the representative may bring a case in this Court on behalf of the incompetent person. Rule 60(d). An incompetent person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo. 2003- 193.
Upon due consideration, it is
ORDERED that, on or before March 24, 2023, the parties shall confer regarding the status of the case and the parties' views as to the above-referenced pending motion. It is further
ORDERED that, on or before April 21, 2023, respondent shall file a response to petitioners' above-referenced motion, noting therein any objections to the motion, if any, and shall therein advise the Court as to the current progress in the case and whether the parties have conferred as directed. It is further
ORDERED that, if it would be expedient for petitioner to be assisted and represented by a relative or friend who would act as her "next friend" in the above-docketed matter, then, on or before April 21, 2023, petitioner shall induce that person or another individual having a significant relationship with petitioner to file a "Motion To Be Recognized as Next Friend" for petitioner, seeking to have the Court recognize that person as next friend for petitioner.
Such motion shall set forth that (1) petitioner cannot prosecute a case without assistance, (2) the individual would like to be recognized as petitioner's next friend and will represent petitioner's best interests, (3) that there is no other person better suited to serve as next friend for the petitioner, and (4) that individual has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs should also be attached to any motion to be recognized as next friend. The person making the motion should also state whether anyone (including petitioner) is known to have an objection to the Court's recognizing that person as petitioner's "next friend".