Opinion
22350-21
11-17-2021
Stephen Joel Leboff & Irma Elaine Leboff Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 5, 2021, respondent filed in the above-docked matter a Motion To Substitute Parties and Change Caption. Therein, respondent advised that petitioner Irma Elaine Leboff suffers from Alzheimer's disease and cannot prosecute this case without assistance. The motion further informed about petitioner Stephen Joel Leboff's relationship to Irma Elaine Leboff and suitability to serve as her representative before the Court. Although the the Court, contrary to an apparent misunderstanding of procedures reflected in the motion, does not recognize powers of attorney, the circumstances shown do establish the propriety of recognition of a next friend.
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.
Upon due consideration of the foregoing and of the record herein, it is
ORDERED that the just-referenced Motion To Substitute Parties and Change Caption is granted in that Stephen Joel Leboff is recognized as next friend of petitioner Irma Elaine Leboff for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Stephen Joel Leboff & Irma Elaine Leboff, Stephen Joel Leboff, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".