Opinion
25300-21S
04-17-2023
ROSALIND C. MEEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On July 12, 2021, a petition was filed commencing the above-docketed case. Subsequently, on April 13, 2023, the Commissioner moved, pursuant to Tax Court Rule 63, that the Court recognize Duane K. Meek as the next friend of petitioner Rosalind C. Meek.
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure.
The motion asserts that (1) Ms. Meek requires assistance to prosecute this case, (2) Ms. Meek executed a General Power of Attorney appointing Duane K. Meek as her attorney-in-fact, through November 2, 2030, absent written revocation, and (3) as Duane K. Meek is Ms. Meek's attorney-in-fact, Mr. Meek should be permitted by the Court to represent Ms. Meek in this case. Attached to the motion is a copy of the General Power of Attorney granting Mr. Meek powers over Ms. Meek's "financial transactions, business transactions, and 'to do and perform every and all acts required...'".
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. Rule 60(d) provides that whenever an incompetent person has a legal representative, such as a guardian, conservator, or other similar fiduciary, that representative may prosecute a case in this Court on behalf of the incompetent person. In the alternative, an incompetent or incapacitated person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo 2003-193.
For Mr. Meek to serve as a next friend, the Court must be satisfied that (1) Ms. Meek is incompetent and cannot prosecute a case without assistance, (2) Mr. Meek, as the person seeking to be recognized as next friend for Ms. Meek, will represent Ms. Meek's best interests, and (3) Mr. Meek has a significant relationship with Ms. Meek. The attached General Power of Attorney does not resolve the Court's concerns. There is no evidence that Ms. Meek has a legally appointed conservator or guardian, but it remains possible for Mr. Meek to serve as Ms. Meek's next friend.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion to Substitute Parties and Change Caption is recharacterized as a Motion to Be Recognized as Next Friend. It is further
ORDERED that, on or before June 16, 2023, the Commissioner shall file a supplement to his motion and therein state: (1) whether Ms. Meek has a guardian, conservator, or similar court-appointed fiduciary appointed, and (2) if so, the name and address of that person and whether that person is willing to represent Ms. Meek in this case. It is further
ORDERED that, on or before June 16, 2023, the prospective next friend shall file a response to this Order and therein (1) state that he has a significant relationship with Ms. Meek and that he will represent Ms. Meek's best interests, and (2) attach a doctor's letter supporting any claims regarding Ms. Meek's incompetency and inability to conduct her own business and financial affairs. It is further
ORDERED that, in addition to regular service, the Clerk of Court shall serve a copy of this Order on Duane K. Meek at the address listed on the Certificate of Service attached to the Commissioner's Motion to Substitute Parties and Change Caption.