Lloyd T. Asbury, Attorney at Law, P.A. - Page 2

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             deficiency and penalties in petitioner’s corporate income                
             tax for 1997.  Respondent moves to dismiss the case for                  
             lack of jurisdiction on the ground that no proper person                 
             has petitioned this Court on petitioner’s behalf.                        
                  The petition alleges that petitioner is “an                         
             involuntarily dissolved Florida Professional Corporation”                
             and that Lloyd T. Asbury is “an indigent former Florida                  
             attorney presently incarcerated in the Florida State Prison              
             System”.  The petition also alleges that Mr. Asbury “was                 
             the only director and shareholder of Petitioner during its               
             corporate existence.”  Mr. Asbury signed the petition                    
             without a title or any indication that he signed on                      
             petitioner’s behalf.                                                     
                  Respondent moves to dismiss this case for lack of                   
             jurisdiction and has yet to answer the petition.  We reject              
             petitioner’s assertion that respondent was required to file              
             the subject motion within the time specified by Rule 36(a)               
             of the Tax Court Rules of Practice and Procedure                         
             (hereinafter all Rule references are to the Tax Court Rules              
             of Practice and Procedure).  Respondent’s motion to dismiss              
             can be made at any time because it goes to the jurisdiction              
             of the Court.  See, e.g., David Dung Le, M.D., Inc. v.                   
             Commissioner, 114 T.C. 268, 269 (2000), affd. 22 Fed. Appx.              







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