Opinion
TC-MD 160271R
01-25-2017
ALVIN D. SHIVERS JR and VIRGINIA M. JENKINS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered January 6, 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 its own motion to dismiss this case for lack of prosecution. A trial was scheduled at 9:00 a.m. on January 5, 2017, to consider Plaintiffs' appeal. On October 14, 2016, the court sent notice of the scheduled trial to Plaintiffs at the email address Plaintiffs' representative 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.
The court previously admonished Plaintiffs for failing to appear for a Case Management Conference which was scheduled for September 22, 2016 at 9:00 a.m. On October 13, 2016, the court mailed Plaintiffs' representative a Journal Entry which memorialized the parties' agreement that trial would be held on January 5, 2017 at 9:00 a.m. at the Oregon Tax Court, Salem Oregon. In the November 15, 2016 "Order Dismissing 2012 Tax Year", the court specifically stated "the trial scheduled for January 5, 2017, remains as scheduled." Despite the notice given, Plaintiffs failed to appear for the trial scheduled on January 5, 2017. Plaintiffs have failed to prosecute this case. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is dismissed.