Opinion
TC-MD 170082R
06-06-2017
ALERIAN MLP ETF, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered May 18, 2017. 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 JUDGE
This matter came before the court on its own motion to dismiss this case for lack of prosecution.
A case management conference was scheduled for 9:00 a.m. on April 24, 2017, to consider Plaintiff's appeal. On April 7, 2017, the court sent notice of the scheduled case management conference to Plaintiff at the email address Plaintiff provided to the court. That notice advised that if Plaintiff did not appear, the court might dismiss the appeal.
Plaintiff failed to appear for the scheduled case management conference. On April 24, 2017, the court sent Plaintiff's representative a letter, ordering him to submit a written explanation by May 8, 2017, for his failure to appear. That letter was not returned as undeliverable, and as of this date, the court has received no further communication from Plaintiff. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is dismissed.