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837 (9th Cir. 2001); Starvest U.S., Inc. v. Commissioner,
T.C. Memo. 1999-314.
Respondent’s motion asserts that the case must be
dismissed because it “was not brought by a party with
the capacity to engage in litigation in this Court.”
Respondent’s motion notes that, pursuant to Rule 60(c),
the capacity of a corporation to engage in litigation in
this Court is determined in accordance with the law of the
State in which the corporation was organized. According
to respondent’s motion, under Florida law, “only a
licensed attorney may represent a corporation in court.”
Respondent’s motion points out that Mr. Asbury was not a
licensed attorney when he filed the instant petition and,
thus, he “lacked the capacity to file such action pursuant
to T.C. Rule 60.”
In a supplement to petitioner’s notice of objection,
Mr. Asbury asserts, on petitioner’s behalf, that petitioner
was incorporated in the State of Florida in 1986 and was
administratively dissolved in 2002 for failure to file its
corporate annual report and to pay the necessary fees to
renew its corporate charter. According to Mr. Asbury,
during petitioner’s existence, he was its “only officer
(president, secretary and treasurer)” and he signed all
corporate documents in that capacity. Mr. Asbury cites
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