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friend” is defined as “A person who appears in a lawsuit to act
for the benefit of an incompetent or minor plaintiff, but who is
not a party to the lawsuit and is not appointed as a guardian.–-
Also termed prochein ami. Cf. guardian ad litem under GUARDIAN.”
Black’s Law Dictionary 1065 (7th ed. 1999). The term “guardian
ad litem” is defined as “A guardian, usu. a lawyer, appointed by
the court to appear in a lawsuit on behalf of an incompetent or
minor party.–-Also termed special guardian. Cf. NEXT FRIEND.”
Id. at 713; see Bowen v. Rubin, 213 F. Supp. 2d 220, 222 n.5
(E.D.N.Y. 2001).
Rule 60(d) is derived in large part from Federal Rule of
Civil Procedure 17(c). See 60 T.C. 1094. Under Federal Rule of
Civil Procedure 17(c), a person seeking to represent a minor or
incompetent party as next friend generally must show: (1) That
the minor or incompetent party cannot prosecute the action
without assistance; (2) that the next friend will represent the
best interests of the minor or incompetent party; and (3) the
next friend has a “significant” relationship with the minor or
incompetent party. See Whitmore v. Arkansas, 495 U.S. 149, 163-
164 (1990) (habeas corpus proceedings); Gonzalez v. Reno, 86 F.
Supp. 2d 1167, 1184-1185 (S.D. Fla. 2000) (citing Ford v. Haley,
195 F.3d 603, 624 (11th Cir. 1999)); 4 Moore, Moore’s Federal
Practice sec. 17.25[2], at 17-105 (3d ed. 1997). Normally, a
next friend will be a family member such as spouse, parent, or
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