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petitioner did not have a guardian or anyone with power of
attorney or any authority to represent his interests.
Respondent requested a letter verifying the above, but no
letter was provided to respondent. Rule 60(d) provides that,
absent a duly appointed representative to represent an
incompetent taxpayer’s interest in the Tax Court, the incompetent
person may act by a next friend or by a guardian ad litem. See
Campos v. Commissioner, T.C. Memo. 2003-193. There is no
indication in the record that petitioner or his son has tried to
appoint a guardian or to have anyone act as next friend.
Petitioner failed to file status reports in response to
Court orders dated October 1, 2003, and July 14, 2004. The July
14, 2004, Order warned petitioner that failure to “respond to
this order without good cause shown may result in dismissal of
this case.” Petitioner did not file a response to respondent’s
Motion For Default And Entry Of Decision, as ordered by the Court
on September 15, 2004. The Court’s September 15, 2004, order
warned petitioner that “failure to file a response could result
in respondent’s motion being granted and decision entered against
petitioner.”
Discussion
If a party fails to plead or otherwise proceed as provided
by the Rules or as required by the Court, that party may be held
in default on the motion of the other party or on the initiative
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