Opinion
11230-23
06-04-2024
TRUEPRICED INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
RONALD L. BUCH JUDGE
This case was called from the calendar at the trial session of the Court at Los Angeles, California, June 3, 2024 for hearing on the Commissioner's Motion to Dismiss for Lack of Jurisdiction. According to the Commissioner, and not disputed by the former operator of Truepriced, at the time the petition was filed in this case, Truepriced had been suspended. A California corporation which is under suspension is barred 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, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed May 8, 2024, is granted and this case is dismissed.