David Dung Le, M.D., Inc. - Page 12

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         respect to the taxpayer that “The corporation has not been                   
         reinstated.  Therefore, the corporate powers, rights, and                    
         privileges of the * * * [taxpayer] have been, and remain,                    
         suspended.”  Id. at 151-152.  Subsequently, in a setting                     
         “virtually identical” to Condo, we dismissed the case for lack of            
         jurisdiction, noting that the corporate taxpayer “has offered no             
         evidence that its corporate powers have been reinstated.”  Rosa              
         v. Commissioner, T.C. Memo. 1996-322.  Petitioner asserts that               
         California law allows it to maintain a lawsuit brought while it              
         was under suspension, as long as its powers are reinstated while             
         the lawsuit is ongoing.                                                      
              We disagree with petitioner’s assertion.  Petitioner’s                  
         corporate status was not reinstated by the Board until 200 days              
         after the petition was filed, or, in other words, long after the             
         expiration of the 90-day period in which the petition was                    
         required to be filed.  See sec. 6213(a).  The fact that                      
         petitioner’s corporate status was not reinstated during that 90-             
         day period is fatal to petitioner in that California law does not            
         operate to toll a filing period from running during a period of              
         suspension.  See Community Elec. Serv., Inc. v. National Elec.               
         Contractors Association, Inc., 869 F.2d 1235 (9th Cir. 1989).  As            
         the California Court of Appeals has stated in an analogous                   
         setting:  “if an action is commenced during the period of                    
         suspension and the corporate powers are revived after the                    

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