Chevron U.S.A. Inc. v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 180113G 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Corporation Excise Tax
CHEVRON U.S.A. INC.,
a Pennsylvania Corporation,
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Plaintiff, TC-MD 180113G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
Defendant moved to dismiss Plaintiff’s Complaint on the ground that it had canceled the
assessment notices from which Plaintiff had appealed. At the case management conference on
May 10, 2018, Plaintiff requested 10 days to prepare a stipulation. No stipulation was
forthcoming, and the court issued an order on May 23, 2018, requiring Plaintiff to stipulate,
withdraw, or respond to the motion to dismiss within 10 days. Once again, the court received no
response from Plaintiff. Defendant’s motion to dismiss is unopposed. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
June 11, 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 180113G 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed.
Dated this day of June, 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 Lundgren and entered on June 28,
2018.