- 2 -
recognize Lualhati N. Campos as the next friend of petitioner
Francisco E. Campos, Jr., for purposes of prosecuting this case.
Background
Petitioners Francisco E. Campos, Jr. (Mr. Campos), and
Lualhati N. Campos (Mrs. Campos), are husband and wife. On
October 15, 2002, respondent issued to petitioners a joint notice
of deficiency. In the notice, respondent determined a deficiency
of $18,096 in petitioners’ Federal income tax for 2000 and an
accuracy-related penalty under section 6662(a). On December 2,
2002, the Court received and filed a timely petition for
redetermination challenging the above-described notice of
deficiency. Mrs. Campos signed the petition for herself and on
behalf of Mr. Campos.
Attached to the petition is a letter, dated May 8, 2002,
signed by Matthew Horn, M.D., Medical Director for Sharp Coronado
Hospital. The letter states that Mr. Campos was admitted to the
hospital on November 5, 1993, suffering from a number of
disabling medical conditions and that “Mr. Campos is unresponsive
at this time unable to make any medical or financial decisions.”
On March 12, 2003, Mrs. Campos filed a Motion to Appoint
Guardian Ad Litem and Substitute Party. The motion states that
Mrs. Campos does not have the authority to act on her husband’s
behalf and that Mrs. Campos requests that the Court appoint her
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011