Opinion
23897-21
03-02-2023
DIAMOND CUT LOYALTY CANINE RESCUE AND PIT BULL REHABILITATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The petition in this case was filed on July 2, 2021. On December 9, 2022, respondent filed a Motion to Calendar, in which he seeks to set this case on the Court's February 27, 2023, Portland, Oregon, trial session. In his motion, respondent states that petitioner was administratively dissolved by the Corporation Division of the Oregon Secretary of State on June 29, 2017.
On December 20, 2022, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the corporation lacked the capacity to file a petition with this Court. On January 10, 2023, respondent filed a Response to the Order asserting that Oregon Revised Statute 65.637(2)(d) provides that the dissolution of a corporation does not prevent commencement of a proceeding by or against the corporation in the corporation's corporate name.
Whether a corporation may engage in litigation in this Court is determined by applicable State law, here Oregon. Tax Court Rule 60(c); see David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270-271 (2000), affd. 22 Fed.Appx. 837 (9th Cir. 2001); Condo v. Commissioner, 69 T.C. 149, 151 (1977).
Accordingly, and for cause, it is ORDERED that the Court's Order to Show Cause, served December 20, 2022, is discharged.