Opinion
TC-MD 160235N
11-18-2016
DUSTIN STEWART, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered November 1, 2016. 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).
ALLISON R. BOOMER MAGISTRATE
This matter came before the court on its own motion to dismiss this case for lack of prosecution.
A case management conference was held on September 7, 2016, during which Defendant's authorized representative agreed to file written recommendations by September 21, 2016, explaining her tax home analysis in this case. Plaintiff agreed to file a written response to Defendant's recommendations by October 5, 2016, either withdrawing his appeal or requesting a trial. On September 8, 2016, the court sent the parties a Journal Entry memorializing the parties' agreement. The Journal Entry advised that failure to comply with the deadlines set forth therein might result in the dismissal of Plaintiff's appeal. The Journal Entry was not returned as undeliverable.
Defendant's recommendations were filed in a Status Report on September 19, 2016. The court did not receive Plaintiff's written response by the October 5, 2016, deadline. On October 7, 2016, the court issued an Order instructing Plaintiff to file a written response to Defendant's recommendations within 14 days of the date of that Order, copy to Defendant, stating whether his appeal is withdrawn or trial is requested. The Order warned that the court would dismiss Plaintiff's appeal for lack of prosecution if it did not receive Plaintiff's written response within 14 days. The Order was not returned as undeliverable.
Plaintiff's 14-day deadline has passed, and the court has not received Plaintiff's written response or any further communication from Plaintiff. Under such circumstances, the court finds this appeal should be dismissed for lack of prosecution. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is dismissed.