- 3 -
Tax. Code secs. 23301 and 23302 (West 1992 & Supp. 1999), the
State of California Franchise Tax Board (the Board) suspended
petitioner’s corporate powers, rights, and privileges for failure
to pay State income taxes. The State of California secretary of
state certified through a document entitled “DOMESTIC CORPORATION
CERTIFICATE OF FILING AND SUSPENSION” that petitioner’s corporate
powers, rights, and privileges were suspended on April 1, 1991,
and that they continued to be suspended as of February 15, 2000.
On February 28, 2000, the Board issued to petitioner a
“CERTIFICATE OF REVIVOR” providing in relevant part that
petitioner, effective February 28, 2000, “has been relieved of
suspension * * * and is now in good standing with the Franchise
Tax Board.”
On July 1, 1999, respondent issued petitioner a notice of
deficiency. Petitioner, through its counsel, Wayne Hagendorf,
filed its petition with the Court on August 12, 1999. On the
date of filing, petitioner’s mailing address and principal place
of business were in Houston, Texas.
Discussion
We must decide whether we have jurisdiction to decide this
case. We are a legislatively created (Article I) Court, and, as
such, our jurisdiction flows directly from Congress. See
Freytag v. Commissioner, 501 U.S. 868, 870 (1991); Kelley v.
Commissioner, 45 F.3d 348, 351 (9th Cir. 1995), affg. T.C. Memo.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011