Opinion
32680-21
08-29-2022
ELIZABETH M. MASEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 4, 2021, a petition was filed commencing the above-docketed case. That petition had been submitted on petitioner's behalf by (and signed by) her son, George Masek. Subsequently, on August 19, 2022, respondent filed Motion To Substitute Parties and Change Caption. Therein, respondent reaffirmed George Masek's relationship to petitioner and explained petitioner's medical condition and resultant incompetence independently to pursue this case. Documentation reflecting George Masek's authority to act on behalf of petitioner was also attached, and respondent advised that George Masek had no objection to the granting of the motion.
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 George Masek is recognized as next friend of petitioner Elizabeth M. Masek for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read: "Elizabeth M. Masek, George Masek, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".