Opinion
15582-22
07-05-2023
BONNIE KISSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 13, 2022, the Court filed the petition to commence this case. On August 29, 2022, the Court filed the First Supplement to Petition which discusses petitioner's medical condition and petitioner's father's power of attorney. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
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 at a reasonable date and time, but no later than July 26, 2023, the parties and William Braun, petitioner's father, shall confer as to the present status of this case, including (1) whether petitioner is incompetent and has a duly appointed representative, such as a guardian, conservator, or other like fiduciary, (2) whether petitioner is incompetent without a duly appointed representative, and (3) whether an individual having a significant relationship with petitioners will file a Motion to be Recognized as Next Friend. It is further
ORDERED that, on or before August 16, 2023, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.