Opinion
4987-21
09-19-2022
MIRKO POPOVIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case is on the Court's September 12, 2022 trial calendar for San Francisco, California. It began with a petition submitted on petitioner's behalf by his sister, Maja Popovic. On August 5, 2022, respondent moved to dismiss the case for lack of jurisdiction because the sister of a petitioner can't file a petition on his behalf without some kind of authorization. When we called the case respondent and Ms. Popovic appeared. Ms. Popovic explained on the record that her brother was disabled and so she orally moved to substitute parties and change caption of the case. Respondent didn't object, so it is
ORDERED that respondent's August 5, 2022 motion to dismiss is denied. It is also
ORDERED that the oral motion to substitute parties and change caption is granted in that Maja Popovic is recognized as next friend of the petitioner Mirko Popovic. It is also
ORDERED that the caption of the case is amended to read:" Mirko Popovic, Maja Popovic, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent. It is also
ORDERED that on or before October 12, 2022, respondent shall file a status report describing any progress toward settlement or a narrowing of the issues to be tried. It is also
ORDERED that this case is continued and this division of the Court retains jurisdiction.