Opinion
3659-22S
01-06-2023
JOSEF KREITENBERG & MARLENE KREITENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 3, 2022, the petition to commence this case was filed on behalf of petitioners. The petition challenges a notice of deficiency issued for petitioners' 2019 tax year. On January 5, 2023, respondent filed in this case a Motion to be Recognized as Next Friend, requesting that Steven Kreitenberg be recognized as petitioners' next friend in order to assist petitioners in prosecuting this case. In respondent's motion, respondent indicates that: (1) petitioners are incompetent persons who require assistance to prosecute this case, (2) Steven Kreitenberg is petitioners' son, (3) Steven Kreitenberg will represent petitioners' best interests in this case, and (4) Steven Kreitenberg is willing to serve as petitioners' next friend. Respondent also submitted doctor's letters confirming that petitioners are incompetent and require assistance in prosecuting this case.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to be Recognized as Next Friend is granted. It is further
ORDERED that the caption of this case is amended to read: "Josef Kreitenberg, Steven Kreitenberg, Next Friend, and Marlene Kreitenberg, Steven Kreitenberg, Next Friend, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on Steven Kreitenberg at his address set forth in the Form 2848, Power of Attorney and Declaration of Representative attached to respondent's Motion to be Recognized as Next Friend.