Opinion
34400-21L
03-07-2022
Margaret C. Robinson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 1, 2021, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The Tax Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney, and the petition had been by Georgia W. Benton. Subsequently, on February 15, 2022, Georgia W. Benton filed a Motion To Be
Recognized as Next Friend.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. Additionally, Rule 60(d) provides in particular that an incompetent person may prosecute a case in this Court through a duly appointed fiduciary representative or by a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193.
Upon due consideration of the foregoing and of the record herein, it is
ORDERED that the just-referenced Motion To Be Recognized as Next Friend is granted in that Georgia W. Benton is recognized as next friend of petitioner Margaret C. Robinson for purposes of the present proceeding. It is further
ORDERED that the caption of this case is amended to read "Margaret C. Robinson, Georgia W. Benton, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 4, 2022, Georgia W. Benton shall file a report and shall attach thereto documentation confirming petitioner's medical condition and resultant incompetence independently to pursue this case.