David Dung Le, M.D., Inc. - Page 2

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               Wayne Hagendorf, for petitioner.                                       
               David R. JoJola and Igor S. Drabkin, for respondent.                   


               LARO, Judge:  Respondent moves the Court to dismiss this               
          case for lack of jurisdiction, arguing that petitioner lacked the           
          capacity to file the subject petition with the Court because                
          petitioner’s corporate powers, rights, and privileges were under            
          suspension when the petition was filed.  Petitioner objects                 
          thereto, arguing primarily that:  (1) Its suspension was                    
          improper, and (2) the fact that its status was recently revived             
          means that it may maintain this action.  Petitioner also argues             
          that respondent has waived the right to assert the jurisdictional           
               We shall grant respondent's motion.  Unless otherwise                  
          indicated, section references are to the applicable provisions of           
          the Internal Revenue Code.  Rule references are to the Tax Court            
          Rules of Practice and Procedure.                                            
               David Dung Le, a.k.a David Van Le, incorporated petitioner             
          under the laws of the State of California on or about December              
          22, 1982, using the name Dung Van Le, a medical corporation.  On            
          April 1, 1991, pursuant to applicable State law, see Cal. Rev. &            

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