Opinion
2998-22S
07-07-2023
BERNHARDT BRENNER ENTERPRISES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Juan F. Vasquez Judge
On January 27, 2023, 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 the Petition was filed.
By Order served on February 2, 2023, this court directed petitioner to file a response to respondent's Motion to Dismiss on or before February 15, 2023. No response was received from petitioner.
On February 21, 2023, this case was called and recalled at the remote trial session in Los Angeles, California. There was no appearance by or on behalf of petitioner. On February 24, 2023, this Court ordered petitioner to show cause, in writing, on or before March 23, 2023, why respondent's Motion to Dismiss should not be granted. Petitioner has not responded to the Court's February 24, 2023, Order to Show Cause.
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).
Upon due consideration, it is
ORDERED that the Court's February 24, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 27, 2023, is granted, and this case is dismissed for lack of jurisdiction.