Opinion
18871-22S
10-14-2022
JERRY D. MASK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition commencing this case was filed on August 16, 2022. That petition seeks review of the notice of deficiency issued to petitioner for 2016. That petition was not signed by petitioner. Rather, that petition was signed by Jerry C. Mask (petitioner's son) who holds a power of attorney for petitioner. That petition therein further states petitioner is in a nursing home and is unable to manage his own financial affairs.
On October 12, 2022, respondent filed a Motion To Change or Correct Caption.
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, it is
ORDERED that respondent's above motion to change caption is denied. It is further
ORDERED that on or before November 16, 2022, Jerry C. Mask may file an appropriate motion to be recognized as next friend. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Jerry C. Mask at the address which Mr. Mask listed for himself in the petition.