Opinion
9595-22
03-20-2023
CAROLYN SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 20, 2022, this Court, which is separate and independent from the IRS, received and filed the petition to commence this case, in which petitioner seeks to challenge a notice of deficiency issued for her 2019 tax year. On June 21, 2022, petitioner filed a First Amended Petition. On February 6, 2023, petitioner's brother-in-law, Richard Clancy, filed a Motion to Be Recognized as Next Friend.
An incompetent or incapacitated person who does not have a duly appointed legal representative, such as a guardian or conservator, 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 his or her 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.
Mr. Clancy's motion does not state that petitioner is incompetent or incapacitated and thus cannot prosecute this case without assistance or whether petitioner has a legally appointed representative, such as a guardian or conservator, nor is there attached to the motion a doctor's letter regarding petitioner's inability to conduct her own business and financial affairs.
Upon due consideration, it is
ORDERED that, on or before April 12, 2023, Richard Clancy shall file a supplement to his Motion to Be Recognized as Next Friend and therein set forth (1) whether petitioner is incompetent or incapacitated and cannot prosecute this case without assistance, and (2) whether petitioner has a legally appointed representative, such as a guardian or conservator. Mr. Clancy shall also attach to his supplement a doctor's letter regarding petitioner's inability to conduct her own business and financial affairs. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Richard Clancy, 34 Cottage Lane, Upper Saddle River, New Jersey 07458.