Smith v. Comm'r of Internal Revenue

Full title: PATRICIA L. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 23, 2023

No. 5687-23 (U.S.T.C. Oct. 23, 2023)

Opinion

5687-23

10-23-2023

PATRICIA L. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On September 7, 2023, Kingsley L. Smith filed a Motion to be Recognized as Next Friend.

Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that an incompetent person who does not have a duly appointed representative may prosecute a case in this Court through a next friend. See Campos v. Commissioner, T.C. Memo. 2003-193. The Court is satisfied that petitioner is unable to represent herself in this case and that Kingsley L. Smith should be recognized as petitioner's next friend.

Upon due consideration, it is

ORDERED that Kingsley L. Smith's Motion to be Recognized as Next Friend is granted and Kingsley L. Smith is recognized as next friend of petitioner for purposes of the present proceeding. It is further

ORDERED that the caption of this case is amended to read "Patricia L. Smith, Kingsley L. Smith, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent".