Allender v. Dept. of Rev.

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax KELLEY ALLENDER, ) ) Plaintiff, ) TC-MD 180077N ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION OF DISMISSAL1 This matter came before the court on its own motion to dismiss for lack of prosecution.

On March 8, 2018, Plaintiff filed her Complaint challenging Defendant’s Notice of Assessment for tax year 2014, stating that the assessment was in error because “my identity including social security [number] [and] bank info was stolen [and] these taxes are a result.”

Plaintiff further stated that the “IRS has also assigned an investigator to my case.”

On April 30, 2018, the court issued a Journal Entry memorializing Plaintiff’s agreement made during the case management conference to provide the court and Defendant a copy of a document identifying the status of the IRS review of her 2014 income tax liability by May 4, 2018.

On May 11, 2018, after Plaintiff’s failure to provide such a document, the court issued an Order, instructing Plaintiff to provide the document within 14 days. Plaintiff’s deadline has passed, and the court has not received further communication from Plaintiff. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore, This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered June 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 180077N 1 IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.

Dated this day of June 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 June 22, 2018.

FINAL DECISION OF DISMISSAL TC-MD 180077N 2