RULE 60. PROPER PARTIES; CAPACITY
- (a) Petitioner:
- (1) Deficiency or Liability Actions: A case shall be brought by
and in the name of the person against whom the Commissioner
determined the deficiency (in the case of a notice of deficiency)
or liability (in the case of a notice of liability), or by and with
the full descriptive name of the fiduciary entitled to institute a
case on behalf of such person. See Rule
23(a)(1). A case timely brought shall not be dismissed on the
ground that it is not properly brought on behalf of a party until
a reasonable time has been allowed after objection for ratification
by such party of the bringing of the case; and such ratification
shall have the same effect as if the case had been properly brought
by such party. Where the deficiency or liability is determined
against more than one person in the notice by the Commissioner,
only such of those persons who shall duly act to bring a case shall
be deemed a party or parties.
- 1(2) Other Actions: For the person who may bring a case as a
petitioner in a declaratory judgment action, see Rules 210(b)(13), 211, and 216. For the
person who may bring a case as a petitioner in a disclosure action,
see Rules 220(b)(5), 221, and 225. For the
person who may bring a case as a petitioner in a partnership
action, see Rules 240(c)(1)(B), 240(c)(2)(B), 241,
245, 300(c)(1)(B), 300(c)(2)(B), and 301. For the person who may bring a case as a petitioner in an action for redetermination of employment status, see Rule 290(b)(2).
- (b) Respondent: The Commissioner shall be named the
respondent.
- (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 corporation to engage in
such litigation shall be determined by the law under which it was
organized. 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 infant or
incompetent person has a representative, such as a general
guardian, committee, conservator, or other like fiduciary, the
representative may bring a case or defend in the Court on behalf of
the infant or incompetent person. An infant or incompetent person
who does not have a duly appointed representative may act by a next
friend or by a guardian ad litem. Where a party attempts to
represent himself or herself and, in the opinion of the Court there
is a serious question as to such party's competence to do so, the
Court, if it deems justice so requires, may continue the case until
appropriate steps have been taken to obtain an adjudication of the
question by a court having jurisdiction so to do, or may take such
other action as it deems proper.
1The amemndments are effective as of June 30, 2003.
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