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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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Last modified: May 25, 2011