Opinion
TC-MD 180019G
03-29-2018
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered March 13, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision of Dismissal was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
POUL F. LUNDGREN MAGISTRATE JUDGE.
Plaintiffs failed to appear at the case management conference, set for 2:00 p.m. on February 14, 2018. The court had mailed Plaintiffs notice of the case management conference on January 30, 2018.
Pursuant to Tax Court Rule - Magistrate Division 21, the court dismisses appeals where a plaintiff fails to appear for a scheduled proceeding. On February 15, 2018, the court sent Plaintiffs a letter ordering them to explain in writing why this case should not be dismissed. That letter warned that Plaintiffs' case would be dismissed if their response was not received by March 1, 2018. The court did not receive a written response from Plaintiffs. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' Complaint is dismissed.