Smith v. Dept. of Rev.
This text of Smith v. Dept. of Rev. (Smith v. Dept. of Rev.) is published on Counsel Stack Legal Research, covering Oregon Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax
CHRISTARAY L. SMITH, ) ) Plaintiff, ) TC-MD 160327R ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION OF DISMISSAL1
This matter came before the court on its own motion to dismiss this case for lack of
prosecution. On November 3, 2016, the court sent the parties a Notice of a telephonic Case
Management Conference (Conference) scheduled on November 22, 2016, at 9:00 a.m. Plaintiff
did not call in for the Conference. On November 22, 2016, the court mailed Plaintiff a letter
requiring her to file a written response with the court no later than December 6, 2016, explaining
her failure to appear at the Conference. The letter stated: “Your case will be dismissed if the
court does not receive your response by December 6, 2016.” Plaintiff’s deadline has passed and
the court has not received any further communication from Plaintiff. As a consequence, the
court finds this matter should be dismissed for lack of prosecution. Now, therefore,
///
1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered December 8, 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).
FINAL DECISION OF DISMISSAL TC-MD 160327R 1 IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.
Dated this day of January 2017.
RICHARD DAVIS MAGISTRATE
If you want to appeal this Final Decision of Dismissal, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR.
Your complaint must be submitted within 60 days after the date of the Final Decision of Dismissal or this Final Decision of Dismissal cannot be changed. TCR-MD 19 B.
This document was filed and entered on January 5, 2017.
FINAL DECISION OF DISMISSAL TC-MD 160327R 2
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