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to act as guardian ad litem in this matter. Respondent filed a
Notice of No Objection to the motion.
Pursuant to notice, this matter was set for hearing at the
Court’s motions session in Washington, D.C. Counsel for
respondent appeared at the hearing and was heard. Petitioners
filed with the Court a written statement under Rule 50(c) in lieu
of attending the hearing.
During the hearing of this matter, respondent averred that
the Court has the authority to appoint Mrs. Campos as guardian ad
litem for Mr. Campos under the same general procedure that the
Court employed in Estate of Galloway v. Commissioner, 103 T.C.
700 (1994). In Estate of Galloway, the Court relied upon
California law to appoint a special administrator to represent
the interests of a deceased taxpayer/petitioner. Respondent also
acknowledged that the Court could recognize Mrs. Campos as Mr.
Campos’s “next friend” under Rule 60(d).
Discussion
It is well settled that the Court’s jurisdiction to
redetermine a deficiency depends upon a valid notice of
deficiency and a timely filed petition for redetermination. Rule
13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac,
Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Rule 34 sets
forth the basic requirements for filing a valid petition with the
Court. Rule 34(a)(1) provides in pertinent part:
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Last modified: May 25, 2011