Opinion
TC-MD 170042N
06-13-2017
WRICKEY MOSLEY, 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 24, 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).
ALLISON R. BOOMER MAGISTRATE
This matter came before the court on its own motion to dismiss for lack of prosecution.
Plaintiff filed his Complaint on February 2, 2017, disputing Defendant's offset of an overpayment from the Elderly Assistance Program for the period ending December 31, 2015. In response, Defendant filed a Motion to Dismiss and, in the Alternative, Motion to Make More Definite and Certain, arguing that the court does not have jurisdiction over Plaintiff's claim.
Following the case management conference on April 12, 2017, the court entered a Journal Entry outlining the parties' agreement that Plaintiff would file his written arguments in support of his requested relief by April 26, 2017; Defendant would file a response by May 3, 2017.
Plaintiff failed to file his written arguments by the April 26, 2017, deadline. The court issued an Order on May 2, 2017, allowing Plaintiff an additional 14 days to file his written arguments. The Order stated that Plaintiff's appeal would be dismissed for lack of prosecution if no written arguments were received. Plaintiff did not file his written arguments.
Under these circumstances, it appears that Plaintiff has abandoned his appeal. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is dismissed.