Opinion
TC-MD 150277D
01-23-2018
PIRELLI TIRE LLC, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered January 3, 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).
RICHARD DAVIS MAGISTRATE
This matter came before the court on its own motion to dismiss.
On November 17, 2015, the court issued an order holding this case in abeyance pending the outcome in Cheng Shin Rubber USA, Inc. v. Dept. of Rev. On October 18, 2017, a Stipulated General Judgment was filed in that case in the Regular Division. On October 25, 2017, in the present case, the court issued its Order Reactivating Case, which instructed Plaintiff to file a status report within 30 days. Plaintiff failed to do so.
On December 4, 2017, the court issued an Order to Show Cause, requiring Plaintiff to file a written explanation of why it failed to respond to the court's previous order. Plaintiff was advised that its appeal would be dismissed if the court received no response. Plaintiff did not file any document with the court within the allowed time.
This court has authority to enforce its orders by sanctions including, but not limited to, dismissal of a case. Tax Court Rule-Magistrate Division (TCR-MD) 21. Considering Plaintiff's failure to comply with the court's orders, dismissal is appropriate here. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is dismissed.