Howell v. Dept. of Rev. ( 2018 )

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax TIMOTHY C. HOWELL, ) ) Plaintiff, ) TC-MD 180239G ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION OF DISMISSAL1 Defendant moved to dismiss Plaintiff’s Complaint on the ground that Plaintiff had since filed a true tax return for the period at issue. Defendant’s representative stated that as a matter of course he expected Defendant would cancel the estimated return from which Plaintiff appealed. The court ordered Plaintiff to respond, stating that “[i]f no request is received, the court will treat the department’s request as unopposed and dismiss taxpayer’s Complaint.” Plaintiff did not file a response by the deadline provided in the court’s order. Now, therefore, /// /// /// /// /// /// /// 1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered September 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 180239G 1 IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed. Dated this day of September, 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 Poul F. Lundgren and entered on September 24, 2018. FINAL DECISION OF DISMISSAL TC-MD 180239G 2