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Schmidt v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2023
No. 27825-22S (U.S.T.C. Jun. 27, 2023)

Opinion

27825-22S

06-27-2023

SHARON K. SCHMIDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On June 6, 2023, Richmond Schmidt filed in this case a Status Report and a Motion to Be Recognized as Next Friend. In the just-described motion, Mr. Schmidt represents that (1) he is one of petitioner's sons, (2) petitioner is an incapacitated person who needs assistance in order to prosecute this case, (3) as he is familiar with petitioner's income and tax situation, he is the person best situated to assist petitioner in prosecuting this case, (4) he would represent petitioner's best interests in this case, and (5) petitioner has two other children, Randy L. Schmidt and Kevin D. Schmidt.

Upon due consideration of the foregoing, it is

ORDERED that, on or before July 11, 2023, respondent, Randy L. Schmidt, and Kevin D. Schmidt shall each file an Objection, if any, to the Motion to Be Recognized as Next Friend. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on Randy L. Schmidt and Kevin D. Schmidt at their respective addresses set forth in the Motion to Be Recognized as Next Friend. It is further

ORDERED that, along with this Order, the Clerk of the Court shall serve on Randy L. Schmidt and Kevin D. Schmidt a copy of the Motion to Be Recognized as Next Friend.


Summaries of

Schmidt v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2023
No. 27825-22S (U.S.T.C. Jun. 27, 2023)
Case details for

Schmidt v. Comm'r of Internal Revenue

Case Details

Full title:SHARON K. SCHMIDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 27, 2023

Citations

No. 27825-22S (U.S.T.C. Jun. 27, 2023)