Husbands v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170150N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
CALVIN G. HUSBANDS
and TINEY M. HUSBANDS,
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Plaintiffs, TC-MD 170150N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on its own motion to dismiss this case for lack of
prosecution.
During a case management conference on June 8, 2017, Plaintiffs agreed to file a written
response to Defendant’s Motion to Dismiss and an Authorization to Represent form designating
their daughter as their authorized representative. The court entered a Journal Entry
memorializing the parties’ agreement and the response deadline of August 7, 2017. Having
received no response from Plaintiffs, the court entered an Order on August 15, 2017, requiring
Plaintiffs to file by August 29, 2017, a response to Defendant’s Motion to Dismiss and an
Authorization to Represent form, if Plaintiffs intended to designate an authorized representative.
On August 29, 2017, the court received several documents, including an Authorization to
Represent form naming Plaintiffs’ daughter, Lucille Simpson (Simpson), as Plaintiffs’ authorized
representative; a letter from Simpson; and other documents. Those documents were not
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
October 16, 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 170150N 2
accompanied by “a certificate of service or other evidence they were provided to all parties.”
Tax Court Rule-Magistrate Division (TCR-MD) 5.
Court staff left two voice messages for Simpson explaining that the documents received
by the court on August 29, 2017, would not be filed unless the court received evidence they were
provided to Defendant. Simpson called the court on August 31, 2017, and told court staff that
she had provided copies of the documents to Defendant and that she would submit a certificate of
service to the court. No response was received from Plaintiffs to the court’s Order of August 15,
2017.
On September 15, 2017, the court issued another Order giving Plaintiffs a deadline of
September 29, 2017, to comply with TCR-MD 5 by submitting a certificate of service or other
evidence that the documents received by the court on August 29, 2017, were also provided to
Defendant. That Order warned that failure to comply with the deadlines set forth therein might
result in dismissal of Plaintiffs’ appeal.
Plaintiffs’ deadline has passed and the court has not received Plaintiffs’ certificate of
service or any further communication from Plaintiffs. Under such circumstances, the court finds
the appeal must be dismissed for lack of prosecution. Now, therefore,
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FINAL DECISION OF DISMISSAL TC-MD 170150N 3
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is dismissed.
Dated this day of November, 2017.
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 Boomer and entered on November 2,
2017.