- 5 -
Court is determined under the law of the jurisdiction where
the authority is derived.
According to respondent, “Nothing in the law [of the
State of Florida] * * * grants authority to a former
officer, director, or shareholder, to represent a dissolved
corporation in a representative capacity.” Furthermore,
respondent cites a number of cases holding that “in
Florida, it is well established that only a licensed
attorney may represent a corporation in court.” Respondent
points out that Mr. Asbury is not currently licensed to
practice law in Florida or in any other jurisdiction.
Accordingly, respondent argues that Mr. Asbury “lacked the
capacity to file” the instant petition and the Court lacks
jurisdiction to consider it.
Respondent acknowledges that “Rule 24(b) allows for a
corporation to be represented by an authorized officer of
the corporation in Tax Court.” However, respondent argues
that “while Rule 24(b) allows for a corporation to be
represented by an ‘authorized officer’, it does not allow
for a dissolved corporation to be represented by a former
officer.” According to respondent, the purpose of Rule
24(b) is to limit to “officers” of the corporation, as
opposed to directors, shareholders, or other agents, the
persons who can be authorized by State law to represent the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011