Opinion
TC-MD 160349N
01-24-2017
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).
ALLISON R. BOOMER 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 for 10:30 a.m. on December 19, 2016, to consider Plaintiffs' appeal. On December 2, 2016, the court sent Plaintiffs notice of the scheduled case management conference to the e-mail 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 their appeal.
Plaintiffs failed to appear for the scheduled case management conference. On December 20, 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 January 3, 2017, for their failure to appear, the court would dismiss the appeal. As of this date, the court has not received a written response from Plaintiffs explaining their failure to appear or any further communication from Plaintiffs.
Under the 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.