Rivas v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170294G 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
HEATHER R. RIVAS, )
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Plaintiff, TC-MD 170294G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
Plaintiff failed to appear at the case management conference set for 1:15 p.m. on
October 23, 2017. The court had notified Plaintiff of the case management conference by email
sent October 5, 2017.
The court sanctions failure to comply with a direction to appear at a proceeding by
dismissal pursuant to Tax Court Rule – Magistrate Division 21. On October 23, 2017, the court
sent Plaintiff a letter ordering her to explain in writing why this case should not be dismissed.
That letter warned that Plaintiff’s case would be dismissed if her response was not received by
November 6, 2017. The court did not receive a written response from Plaintiff. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
November 15, 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 170294G 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed.
Dated this day of December, 2017.
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 Lundgren and entered on December 5,
2017.