In Uncategorized on 05/31/2017 at 16:14

I was ranting yesterday about Ch J L Paige (“Iron Fist”) Marvel trying to turn IRS counsel into a Low Income Tax Clinic, and incidentally violate ABA Model Rules of Professional Conduct Rule 4.3.

But I had not reckoned with that Obliging Jurist, Judge David Gustafson. Judge Gustafson shows how to solve the problem that had poor Momma Donna Poleon so distressed.

For Momma Donna’s problem, see my blogpost “The Self-Represented,” 5/30/17.

Well, today Vonnie K. Poche, Docket No. 20344-16, filed 5/31/17, is even worse off than poor Keith D. Poleon, as Judge Gustafson finds out in a telethon with Ms. Poche.

“…Ms. Poche is 84 years of age, is now living with her 59 year-old son Ricky Poche in Paulina [LA], is homebound, and suffers from dementia, neuropathy, and arthritis in both legs (making her unable to walk), so that she is unable to come for a trial in Jackson…. She stated that she does not remember receiving an IRA distribution in [year at issue]. She asked that the place of trial be changed to New Orleans, and we will order that change.” Order, at pp. 1-2.

Good start, but having gone one mile, Judge Gustafson follows the voice of a much higher Authority than even the Internal Revenue Code. Having gone one mile with Vonnie, he goes with her the twain.

“For Ms. Poche’s benefit, we point out that Tax Court Rule 60(d) provides for the prosecution of a case in this Court through a ‘next friend’ recognized by the Court. See Campos v. Commissioner, T.C. 2003-193. In view of Ms. Poche’s disability, we are willing under the circumstances to entertain a Motion to Be Recognized as Next Friend, if one is filed by an appropriate person (such as perhaps Ms. Poche’s son or daughter). Such a motion should recite and explain:

“that the person filing the motion would like to be recognized as Ms. Poche’s next friend and would represent Ms. Poche’s best interests;

“that Ms. Poche cannot prosecute this case without assistance;

“that the person filing the motion has a significant relationship with Ms. Poche; and

“that there is no other person better suited to serve as next friend.

“The person filing the motion should also state in the motion whether anyone (including Ms. Poche) is known to have an objection to the Court’s recognizing that person as Ms. Poche’s next friend. If Ms. Poche intends that this person also speak on her behalf with the IRS, then she should execute a Form 2848 ‘Power of Attorney’ authorizing that person to do so.” Order, at p. 2.

Note this is the one time that a POA gets one in the door at 400 Second Street, NW, or NOLA, or anywhere else the peripatetic Tax Court may wander.

There, Ch J Iron Fist, put that in the word processor, and let IRS counsel represent IRS.

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