Francisco E. Campos, Jr. and Lualhati N. Campos - Page 4

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               Where the notice of deficiency or liability is directed                
               to more than one person, each such person desiring to                  
               contest it shall file a petition, either separately or                 
               jointly with any such other person, and each such                      
               person must satisfy all the requirements of this Rule                  
               in order for the petition to be treated as filed by or                 
               for such person. * * * Failure of the petition to                      
               satisfy applicable requirements may be ground for                      
               dismissal of the case. * * *                                           
          Rule 34(b)(7) specifically requires the signature of each                   
          petitioner or petitioner’s counsel.  In addition, Rule 60(a)                
          requires that “A case shall be brought by and in the name of the            
          person against whom the Commissioner determined the deficiency”.            
               As indicated, the petition in this case is not signed by Mr.           
          Campos.  However, there is no dispute that Mr. Campos is                    
          “unresponsive” and unable to make medical or financial decisions.           
          In an effort to protect Mr. Campos’s interests, Mrs. Campos                 
          signed the petition on his behalf.                                          
               Rule 60 sets forth criteria for resolving questions                    
          pertaining to a person’s capacity to litigate in the Court.  Rule           
          60 provides in pertinent part:                                              
                    (c) Capacity:  The capacity of an individual,                     
               other than one acting in a fiduciary or other                          
               representative capacity, to engage in litigation in the                
               Court shall be determined by the law of the                            
               individual’s domicile. * * * The capacity of a                         
               fiduciary or other representative to litigate in the                   
               Court shall be determined in accordance with the law of                
               the jurisdiction from which such person’s authority is                 
                    (d) Infants or Incompetent Persons:  Whenever an                  
               * * * incompetent person has a representative, such as                 
               a general guardian, committee, conservator, or other                   
               like fiduciary, the representative may bring a case or                 

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