Shivers v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 160271R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
ALVIN D. SHIVERS JR
and VIRGINIA M. JENKINS,
)
)
)
)
)
)
)
)
)
)
)
Plaintiffs, TC-MD 160271R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
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 e-
mail 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
/ / /
1 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).

FINAL DECISION OF DISMISSAL TC-MD 160271R 2
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.
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 25, 2017.