Opinion
18763-22SL
11-23-2022
MARY LOU MCGILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 16, 2022, a petition was filed commencing the above-docketed case. That petition had been submitted on petitioner's behalf by (and signed by) her son and power of attorney, Francis E. McGill. Subsequently, on November 17, 2022, Francis E. McGill filed a Motion To Be Recognized as Next Friend. Therein, Francis E. McGill reaffirmed his relationship to petitioner and referenced petitioner's medical condition and resultant incompetence independently to pursue this case. Documentation from petitioner's physician was also attached.
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 Be Recognized as Next Friend is granted in that Francis E. McGill is recognized as next friend of petitioner Mary Lou McGill for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read: "Mary Lou McGill, Francis E. McGill, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioner is no longer required to file a Ratification of Petition as directed in the Court's Order served October 11, 2022.