Farms v. Commissioner of Internal Revenue

Full title: MAMA N POPS FARMS Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jun 28, 2021

No. 13761-20 (U.S.T.C. Jun. 28, 2021)

Opinion

13761-20

06-28-2021

MAMA N POPS FARMS Petitioner v. Commissioner of Internal Revenue Respondent

MAURICE B. FOLEY, CHIEF JUDGE

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

MAURICE B. FOLEY, CHIEF JUDGE

On March 12, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On May 17, 2021, respondent filed a First Supplement to his motion to dismiss. In his motion to dismiss, as supplemented, respondent moves to dismiss this case for lack of jurisdiction because petitioner's corporate powers, rights, and privileges were suspended pursuant to the provisions of the California Revenue and Taxation Code. On June 25, 2021, petitioner filed a Response to respondent's motion to dismiss, as supplemented, stating petitioner does not oppose the granting of the motion, as supplemented.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.