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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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