Opinion
26449-21S
10-03-2022
THOMAS G. SROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On June 22, 2021, a Petition was timely mailed to commence the above-docketed matter on behalf of Thomas G. Srock. The Petition was signed by Robert Reynolds and indicated a dispute as to a March 29, 2021, Notice of Deficiency for taxable year 2017 issued to Thomas G. Srock. That notice was attached to the Petition.
On September 9, 2022, respondent filed with the Court a Motion for Substitution of Party and to Change Caption advising that Robert Reynolds had been appointed as guardian for Thomas Srock, as reflected in Letters of Guardianship dated December 16, 2020, issued by the Probate Court of Wayne County, Ohio (attached and labeled Exhibit A in respondent's motion).
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 infant or incompetent person may prosecute a case in this Court through a fiduciary representative appointed by a Court of competent jurisdiction or by a next friend. See Campos v. Commissioner, T.C. Memo, 2003-193.
Accordingly, upon due consideration of the foregoing and the record herein, it is
ORDERED that respondent's Motion for Substitution of Party and to Change Caption, filed September 9, 2022, is granted in that, it is further
ORDERED that "Thomas G. Srock, Robert Reynolds, Guardian" is substituted for "Thomas G. Srock" as the party petitioner. It is further
ORDERED that the caption of this case is amended to read "Thomas G. Srock, Robert Reynolds, Guardian, Petitioner v. Commissioner of Internal Revenue, Respondent."