Opinion
12977-21S
03-25-2022
Wilma L. Poorman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 14, 2021, Patricia S. Johnson filed a Motion To Be Recognized as Next Friend.
Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that an incompetent person who does not have a duly appointed representative may prosecute a case in this Court through a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court is satisfied that petitioner is unable to represent herself in this case and that Patricia S. Johnson should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that Patricia S. Johnson's Motion To Be Recognized as Next Friend is granted and Patricia S. Johnson is recognized as next friend of petitioner for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Wilma L. Poorman, Patricia S. Johnson, 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. 1