Opinion
20772-21
10-04-2022
MARGARET JEANE WIESCHHAUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 8, 2022, Neal Wieschhaus filed a Letter by Neal Wieschhaus on Behalf of Margaret Jeane Wieschhaus. However, further review indicates that Mr. Wieschhaus' Letter appears to be more akin to 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 Neal Wieschhaus should be recognized as petitioner's next friend.
Upon due consideration, it is
ORDERED that Neal Wieschhaus' Letter by Neal Wieschhaus on Behalf of Margaret Jeane Wieschhaus, is recharacterized as Mr. Wieschhaus' Motion To Be Recognized as Next Friend. It is further
ORDERED that Neal Wieschhaus' Motion To Be Recognized as Next Friend is granted and Neal Wieschhaus 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 "Margaret Jeane Wieschhaus, Neal Wieschhaus, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioner is no longer required to file a Ratification of Petition.