Opinion
TC-MD 160052R
08-31-2016
TASHIA M. DECOTEAU and DANIEL J. DECOTEAU, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered August 12, 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).
RICHARD DAVIS MAGISTRATE
This matter came before the court on its own motion to dismiss this case for lack of prosecution.
A case management conference was scheduled at 9:00 a.m. on July 15, 2016, to consider Plaintiffs' appeal. On April 19, 2016, the court sent notice of the scheduled case management conference to Plaintiffs at the address Plaintiffs provided to the court. The court's notice was not returned as undeliverable. That notice advised that if Plaintiffs did not appear, the court might dismiss the appeal.
Plaintiffs failed to appear for the scheduled case management conference. On July 18, 2016, the court sent Plaintiffs a letter that explained the importance of diligently pursuing an appeal. That letter was not returned as undeliverable. The court's letter advised that if Plaintiffs did not provide a written explanation by August 1, 2016, for their failure to appear, the court would dismiss the appeal. As of this date, Plaintiffs have not submitted a written response to the court's letter explaining their failure to appear. 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 Plaintiffs' appeal is dismissed.
Plaintiffs telephoned the court on July 29, 2016, and court staff gave Plaintiffs further instructions for submitting a written response.