Opinion
11375-22S
09-13-2022
ALICE C. MCGRAIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
On May 20, 2022, the petition to commence this case was filed on behalf of petitioner by Robert McGrail. In the petition, Mr. McGrail represents that he is petitioner's power of attorney and indicates that petitioner is incapacitated. The petition suggests that petitioner is unable to prosecute this case without assistance. However, because the petition does not bear the signature of petitioner or of someone lawfully authorized to represent petitioner before this Court, we lack jurisdiction of this case.
By Order served July 22, 2022, the Court directed Mr. McGrail to file a motion to be recognized as next friend if he wishes to prosecute this case on petitioner's behalf. To date, no response has been received from Mr. McGrail.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 5, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction.