T.C. Memo. 2003-193
UNITED STATES TAX COURT
FRANCISCO E. CAMPOS, JR. AND LUALHATI N. CAMPOS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18708-02. Filed July 1, 2003.
Lualhati N. Campos, pro se.
Jennifer Breen and Sylvia L. Shaughnessy, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on petitioner Lualhati N. Campos’s Motion to Appoint
Guardian Ad Litem and Substitute Party.1 As explained in detail
below, we shall grant petitioner’s motion in that we shall
1 Unless otherwise indicated, section references are to
sections of the Internal Revenue Code, as amended, and Rule
references are to the Tax Court Rules of Practice and Procedure.
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