Opinion
3535-24S
04-11-2024
ZOE C. MATHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 2, 2024, the Petition in this case was filed on behalf of petitioner by Theodore Mather, who represents that he is petitioner's son. On April 10, 2024, Mr. Mather filed a Motion to be Recognized as Next Friend. In that motion, Mr. Mather indicates that: (1) petitioner is elderly and incapacitated and cannot prosecute this case herself, (2) he is petitioner's son and her attorney-in-fact and has been handling petitioner's financial affairs for the past several years, and (3) he wishes to prosecute this case on petitioner's behalf.
Unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, it is well settled that the Tax Court does not have jurisdiction as to that taxpayer. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). However, as relevant here, Rule 60(d) of the Tax Court Rules of Practice and Procedure provides that whenever an incompetent person has a legal representative, such as a guardian, conservator, or other similar fiduciary, that representative may prosecute a case in this Court on behalf of the incompetent person.
Alternatively, an incompetent or incapacitated person who does not have a duly appointed legal representative 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 a 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.
Upon due consideration, it is
ORDERED that, on or before May 24, 2024, Mr. Mather shall file a supplement to his Motion to be Recognized as Next Friend and (1) therein state whether petitioner has a court-appointed legal representative, such as a guardian, conservator, or other similar fiduciary, and (2) attach thereto a doctor's letter concerning petitioner's ability to conduct her own business and financial affairs and whether petitioner needs someone to prosecute this case on her behalf. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Theodore Mather at his address set forth in the Motion to be Recognized as Next Friend.