Ing v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170368N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
LESLIE K. ING and JENNIFER D. ING, )
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Plaintiffs, TC-MD 170368N
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.
At the case management conference held January 16, 2018, the parties agreed that
Plaintiffs would provide additional information to Defendant, Defendant would file written
recommendations based on that information, and Plaintiffs would file a written response to
Defendant’s recommendations. The parties’ agreement was memorialized in a Journal Entry
issued January 17, 2018. That Journal Entry warned that if Plaintiffs’ failed to fulfill their part of
the agreement, the court might dismiss their appeal.
The court received written recommendations from Defendant but did not receive
Plaintiffs’ response, which was due no later than February 13, 2018. On February 22, 2018, the
court issued an Order directing Plaintiffs to file a response within fourteen days. The Order
warned that if Plaintiffs failed to respond the court might dismiss their appeal. Plaintiffs’
fourteen-day response period has now passed, and Plaintiffs have not filed a response. Under
these circumstances, dismissal is appropriate. Now, therefore,
1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
March 13, 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 170368N 2
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is dismissed.
Dated this day of March 2018.
ALLISON R. BOOMER
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 Allison R. Boomer and entered on
March 30, 2018.