Opinion
11748-22S
03-07-2023
EILEEN MCLOUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On February 9, 2023, petitioner's daughter, Maureen McLoughlin Aybar, filed a Motion to be Recognized as Next Friend, indicating therein that her mother, petitioner Eileen McLoughlin, is deceased and subsequently provided a copy of the death certificate. Pursuant to Rule 60(d), Tax Court Rules of Practice and Procedure, the Court is satisfied that Maureen McLoughlin Aybar is a proper person to act in this case as petitioner's next friend.
Upon due consideration of the foregoing, it is hereby ORDERED that the above-referenced Motion to be Recognized as Next Friend is granted. It is further
ORDERED that the caption of this case is amended to read: "Eileen McLoughlin, Deceased, Maureen McLoughlin Aybar, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".