Lubert v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170177N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
IRA M. LUBERT, )
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Plaintiff, TC-MD 170177N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on its own motion. On June 6, 2017, the court issued a
Journal Entry confirming the parties’ agreement to follow a briefing schedule discussed during
the case management conference held June 5, 2017. Defendant agreed to file a written brief in
support of its Motion to Dismiss (Motion) by June 16, 2017, and Plaintiff agreed to file a written
response to the Motion by June 23, 2017. Defendant then would have until June 30, 2017, to
reply.
On June 14, 2017, the court filed Defendant’s Position Briefing in support of its Motion.
However, the court did not receive Plaintiff’s written response by the June 23, 2017, deadline.
On June 30, 2017, the court issued an Order directing Plaintiff to file his written response within
14 days. The court’s Order warned that Plaintiff’s appeal might be dismissed if Plaintiff failed to
comply with the Order. As of this date, the court has not received Plaintiff’s written response or
any further communication from Plaintiff. Under these circumstances, the court concludes that
Plaintiff’s appeal should be dismissed for lack of prosecution. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
July 21, 2017. 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 170177N 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.
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
August 8, 2017.