No, not a religious discussion; this blog deals with taxes, and that’s a sufficient source of argument and dissension.

Today’s story is about a corporation who (not which; remember, corporations are people) loses its powers but revives them.

It takes place in LaLa Land, and who better to tell the tale than The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a the Irrefragable, Indefatigable, Illustrious, Imperturbable and Implacable Foe of the Partitive Genitive, Judge Mark V. Holmes?

Here’s Kerio Solutions, Inc., Docket No. 15966-14, filed 10/9/15.

Kerio got a SNOD, timely petitioned, and then CA revoked its privileges, whereupon IRS moved to dismiss.

But Kerio got itself reinstated as soon as it got IRS’ motion to dismiss.

I wish we could reinstate so fast in NY; our Sec’y of State seems to delight in playing put-and-take with Taxation & Finance over past franchise and corporate taxes, interest and penalties, so that the wannabe reviver feels like the ones addressed by a much more exalted personage thus: “Truly I tell you, you will not get out until you have paid the last penny.”

Howbeit, here’s Judge Holmes: “We’ve previously dismissed a case where the suspended California corporation couldn’t continue to litigate. Nt, Inc. v. Commissioner, 126 T.C. 191 (2006). When we dismissed Nt, Inc.’s case, however, it was still suspended. Id. Kerio in contrast moved quickly to get itself unsuspended once the Commissioner moved to dismiss its case. Because Kerio has been reinstated by the Board and the respondent makes no other arguments for dismissal, we hold that Kerio can continue to prosecute this case.” Order, at p. 2.

Judge Holmes didn’t pick up on John Hom’s predicament; see my blogpost “Being and Nothingness,” 5/7/13.

John got revived on the eve of trial, but Judge Cohen dumped him because his defunct corporation wasn’t revived when he petitioned.

Takeaway– Check your State’s corporation laws, and get revived if you need to. Before you petition.