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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
derived.
(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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Last modified: May 25, 2011