Opinion
8890-22
10-03-2022
ITS ABOUT TIME ANTIQUES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On June 3, 2022, respondent filed in the above-docketed case a 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. The motion explained, and attached supporting documentation, that petitioner's powers, rights and privileges were suspended in California at the time of filing. Although the Court directed petitioner to file an objection, if any, to respondent's motion, nothing further has been received
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).
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.