Internal Revenue Code:Rule 60. Proper Parties; Capacity

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE VI. - PARTIES
     

Statute

    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.
      (2) Other Actions: For the person who may bring a case as a
    petitioner in a declaratory judgment action, see Rules 210(b)(11),
    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, and 245. For the
    person who may bring a case as a petitioner in an action for
    administrative costs, see Rule 271. For the person who may bring a
    case as a petitioner in an action for review of the Commissioner's
    failure to abate interest, see Rule 281.
      (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.
 

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of par. (a)(2) effective with respect to actions for
    review of Commissioner's failure to abate interest pertaining to
    requests for abatement after July 30, 1996.