Opinion
8347-22S
05-05-2023
LEROY J. TRIVITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 8, 2022, the Court filed the petition to commence this case. The petition does not bear the original signatures of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition appears to have been filed by Denise Patton on behalf of petitioner as petitioner's Power of Attorney. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
Tax Court Rule 60(a) requires that a case be brought by and in the name of the person against whom the Commissioner determined the deficiency, or by the fiduciary entitled to institute a case on behalf of such person. In the case of an incompetent person with a representative, such as a guardian, conservator, or like fiduciary, the representative may bring a case in this Court on behalf of the incompetent person. Rule 60(d). An incompetent person who does not have a duly appointed legal representative may act by a next friend. Campos v. Commissioner, T.C. Memo. 2003-193.
On May 25, 2022, respondent filed a Motion to Substitute Parties and Change Caption seeking to appoint Denise J. Patton as next friend, that did not state (1) that petitioner is incompetent, (2) that Ms. Patton will represent petitioner's best interests, and (3) did not include a doctor's letter regarding petitioner's disability and inability to conduct petitioner's own business and financial affairs. By Order served May 5, 2023, the Court denied respondent's motion.
On October 17, 2022, the Court directed Ms. Patton to file a Motion to be Recognized as Next Friend. Ms. Patton has failed to comply with this motion.
Upon due consideration, it is
ORDERED that at a reasonable date and time, but no later than June 5, 2023, the parties and Ms. Patton shall confer as to the present status of this case, including whether Ms. Patton intends to file a Motion to be Recognized as Next Friend. It is further
ORDERED that, on or before June 26, 2023, the parties shall file a status report with the Court concerning the then-present status of this case, including the matters set forth in the preceding ordered paragraph.