Opinion
4721-21
02-04-2022
Teldebt Solutions, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 14, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the petition was not filed by a party with capacity to sue under Rule 60(c), Tax Court Rules of Practice and Procedure. In his motion, respondent states that on September 8, 2017, the Office of the Secretary of State of the State of Illinois dissolved petitioner.
Upon due consideration, it is
ORDERED that, on or before February 25, 2022, respondent shall file a Supplement to his motion in which he addresses whether Illinois State law requires a corporation to commence an action or other proceeding within five years of the date of dissolution.