Howell v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 180239G 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
TIMOTHY C. HOWELL, )
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Plaintiff, TC-MD 180239G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1	Defendant.
Defendant moved to dismiss Plaintiff’s Complaint on the ground that Plaintiff had since
filed a true tax return for the period at issue. Defendant’s representative stated that as a matter of
course he expected Defendant would cancel the estimated return from which Plaintiff appealed.
The court ordered Plaintiff to respond, stating that “[i]f no request is received, the court
will treat the department’s request as unopposed and dismiss taxpayer’s Complaint.” Plaintiff
did not file a response by the deadline provided in the court’s order. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
September 4, 2018. 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 180239G 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed.
Dated this day of September, 2018.
POUL F. LUNDGREN
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 signed by Magistrate Poul F. Lundgren and entered on
September 24, 2018.