TITLE VI

PARTIES

Rule 60.  Proper Parties; Capacity
    (a) Petitioner.
   (1) Deficiency or liability action. 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.
   (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.

Rule 61.  Permissive Joinder of Parties
    (a) Permissive joinder. No person, to whom a notice of
deficiency or notice of liability has been issued, may join with
any other such person in filing a petition in the Court, except
as may be permitted by Rule 34(a)(1).  With respect to the
joinder of parties in declaratory judgment actions and in
disclosure actions, see Rules 215 and 226, respectively.
   (b) Severance or other orders. The Court may make such orders
as will prevent a party from being embarrassed, delayed, or put
to expense by the inclusion of a party, or may order separate
trials or make other orders to prevent delay or prejudice; or may
limit the trial to the claims of one or more parties, either
dropping other parties from the case on such terms as are just or
holding in abeyance the proceedings with respect to them. Any
claim by or against a party may be severed and proceeded with
separately. See also Rule 141(b).

Rule 62.  Misjoinder of Parties
    Misjoinder of parties is not ground for dismissal of a case.
The Court may order a severance on such terms as are just. See
Rule 61(b).

Rule 63.  Substitution of Parties; Change or Correction in
Name
    (a) Death. If a petitioner dies, the Court, on motion of a
party or the decedent's successor or representative or on its own
initiative, may order substitution of the proper parties.
   (b) Incompetency. If a party becomes incompetent, the Court on
motion of a party or the incompetent's representative or on its
own initiative, may order the representative to proceed with the
case.
   (c) Successor fiduciaries or representatives. On motion made
where a fiduciary or representative is changed, the Court may
order substitution of the proper successors.
   (d) Other cause. The Court, on motion of a party or on its own
initiative, may order the substitution of proper parties for
other cause.
   (e) Change or correction in name. On motion of a party or on
its own initiative, the Court may order a change of or correction
in the name or title of a party.

Rule 64--69.  [Reserved]

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