Opinion
6303-19L
04-12-2022
STEVE KUBBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
On April 11, 2019, the petition in this case was filed by Steve Kubby on his own behalf. On April 8, 2022, Nobia K. Kubby, Mr. Kubby's wife, filed a Motion To Be Recognized as Next Friend. In her motion, Mrs. Kubby set forth grounds to be recognized as next friend for Steve Kubby, including documentation supporting those grounds. No one objects to the granting of her motion.
Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case be brought by the individual against whom a deficiency has been asserted or by an authorized fiduciary. Rule 60(d) provides an infant or incompetent person may prosecute a case in this Court through a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. Accordingly, Mrs. Kubby having set forth sufficient grounds, it is
ORDERED that the Motion To Be Recognized as Next Friend filed April 8, 2022, is granted in that Nobia K. Kubby is recognized as next friend of petitioner Steve Kubby for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Steve Kubby, Nobia K. Kubby, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent."