Opinion
26936-13
02-02-2024
DIVA AESTHETICS MEDICAL GROUP, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
TAMARA W. ASHFORD JUDGE.
On January 19, 2024, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction, on the ground that petitioner did not have legal capacity to prosecute this case at the time the Petition was filed with the Court. In his motion, respondent states that petitioner was a California corporation formed on April 15, 2003, but on October 1, 2008, it was suspended by California at the time of the Petition's filing and the suspension remains in effect as of the date of this motion.
As this Court has previously ruled, a California corporation which is under suspension is barred by law from commencing a lawsuit. See John C. Hom & Assocs., Inc. v. Commissioner, 140 T.C. 210, 215 (2013); David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 276 (2000), aff'd without published opinion, 22 Fed.Appx. 837 (9th Cir. 2001).
Premises considered, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 19, 2024, is granted, and this case is dismissed for lack of jurisdiction.