Oregon Tax Court, 2012

Roush v. Department of Revenue

Roush v. Department of Revenue
Oregon Tax Court · Decided January 25, 2012
Roush v. Department of Revenue

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax TONI ROUSH, ) ) Plaintiff, ) TC-MD 110831D ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) DECISION OF DISMISSAL This matter is 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 25, 2012, to consider Plaintiff’s appeal. On November 8, 2011, the court sent notice of the scheduled trial to Plaintiff at 366 E Water Street, Stayton, OR 97383, which is the address Plaintiff provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiff did not appear, the court might dismiss the appeal.

At the time set for trial, Plaintiff did not appear. Plaintiff did not contact the court. Defendant appeared for trial and exchanged exhibits with Plaintiff and the court as required by court rules. Plaintiff did not exchange any exhibits. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore, IT IS THE DECISION OF THIS COURT that the Complaint is dismissed.

Dated this day of January 2012.

JILL A. TANNER PRESIDING MAGISTRATE If you want to appeal this Decision, 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 Decision or this Decision becomes final and cannot be changed.

This document was signed by Presiding Magistrate Jill A. Tanner on January 25, 2012. The Court filed and entered this document on January 25, 2012.

DECISION OF DISMISSAL TC-MD 110831D 1

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