Opinion
37179-21
03-23-2022
Colleen D. Raglin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 13, 2021, this Court, which is separate and independent from the IRS, received a letter sent on behalf of petitioner. The Court filed the letter as the petition to commence this case to protect the taxpayer's interests to the extent possible. That petition does not bear petitioner's original signature or the original signature of someone lawfully authorized to represent petitioner before this Court, as required by the Tax Court Rules of Practice and Procedure. In addition, the Court's $60.00 filing fee for this case was not paid. On February 25, 2022, petitioner's son, Steve Raglin, filed a Letter Dated February 18, 2022, which suggests that petitioner is incapacitated and may require assistance to prosecute this case.
Unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, the Tax Court does not have jurisdiction as to that taxpayer. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. However, as relevant here, Rule 60(d) of the Tax Court Rules of Practice and Procedure 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.
Alternatively, 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. In that connection, an appropriate motion to be recognized as next friend may be filed. Any such motion should set forth that (1) petitioner is incompetent and cannot prosecute a case without assistance, (2) the person seeking to be recognized as next friend for petitioner will represent petitioner's best interests, and (3) the person seeking to be recognized as next friend has a significant relationship with petitioner. A doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs should also be attached to a motion to be recognized as next friend.
Upon due consideration, it is
ORDERED that, on or before April 25, 2022, petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court. It is further
ORDERED that, on or before April 25, 2022, the parties shall confer and exchange information regarding the following: (a) whether petitioner is an incompetent or incapacitated person, (b) whether petitioner has a duly appointed legal representative, such as a guardian, conservator, or other similar fiduciary and, if so, whether that individual will file an appropriate motion to substitute parties and change caption (to which shall be attached the order from a court of competent jurisdiction appointing such fiduciary), and (c) if petitioner has no duly appointed fiduciary, whether Mr. Raglin or another individual will file an appropriate motion to be recognized as next friend for petitioner, as discussed above. It is further
ORDERED that, on or before May 9, 2022, respondent shall file a Response to this Order, discussing therein the then-current status of this case, including the information set forth in the ordered paragraph above. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Steve Raglin at his address set forth in the Letter Dated February 18, 2022.