Opinion
TC-MD 170190R
10-17-2017
HOLLY O.T. MORGAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered September 28, 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
This matter came before the court on Defendant's Motion to Dismiss, filed September 13, 2017, requesting that Plaintiff's appeal be dismissed.
Plaintiff filed her appeal on contesting a 2014 tax assessment, which included interest and penalties. In its Answer, Defendant stated that Plaintiff did not file a 2014 Oregon tax return and thus Defendant was without sufficient information to determine the accuracy of the tax. Defendant requested that Plaintiff file a 2014 Oregon tax return.
At a case management conference held on August 2, 2017, the parties reported that Plaintiff had submitted a 2014 Oregon tax return. The parties agreed to file a written stipulation or request to dismiss the appeal within 40 days.
On September 13, 2017, Defendant filed a Motion to Dismiss, stating that it emailed a stipulated agreement to Plaintiff but that Plaintiff neither returned nor signed the stipulated agreement. Defendant states that it has accepted Plaintiff's self-assessed 2014 Oregon return as filed "with no adjustments." (Def's Mot to Dismiss at 2.) Defendant requests dismissal because all outstanding issues have been resolved. Plaintiff has not filed an objection to Defendant's Motion to Dismiss.
Because there are no outstanding issues for the court to resolve, the court finds the case should be dismissed. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is dismissed.