IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax GREGORY F. HIGGINS ) and HELEN J. HIGGINS, ) ) Plaintiffs, ) TC-MD 120834C ) 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 case management conference was scheduled at 9:00 a.m. on March 12, 2013, to consider Plaintiffs’ appeal. On February 13, 2013, the court sent notice of the scheduled case management conference to Plaintiffs at the address Plaintiffs provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiffs did not appear, the court might dismiss the appeal. On March 13, 2013, the court sent Plaintiffs a letter which explained the importance of diligently pursuing an appeal. That letter was not returned as undeliverable. The letter advised that if Plaintiffs did not provide a written explanation by March 27, 2013, for their failure to appear, the court would dismiss the appeal. As of this date, Plaintiffs have not submitted a written response to the court explaining their failure to appear at the March 12, 2013, case management conference. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore, /// DECISION OF DISMISSAL TC-MD 120834C 1 IT IS THE DECISION OF THIS COURT that the Complaint is dismissed. Dated this day of April 2013. DAN ROBINSON 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 Magistrate Dan Robinson on April 2, 2013. The Court filed and entered this document on April 2, 2013. DECISION OF DISMISSAL TC-MD 120834C 2