SCH, Inc. v. Dept. of Rev.

DECISION OF DISMISSAL TC-MD 180309N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
SCH, INC., )
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Plaintiff, TC-MD 180309N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
DECISION OF DISMISSAL	Defendant.
This matter came before the court on its own motion. A case management conference
was held in this matter on December 3, 2018. During that conference the parties reported that
they had reached a settlement of this case. The parties agreed to execute a closing agreement and
Plaintiff agreed to send the court a written request to dismiss its appeal. The court memorialized
that agreement in a Journal Entry, entered the same day.
The court did not receive any further communication from Plaintiff. On January 9, 2019,
the court entered an Order giving Plaintiff 14 days to submit a written request to dismiss
pursuant to the parties closing agreement or an explanation of why it cannot do so. The Order
warned that Plaintiff’s failure to respond would result in dismissal of Plaintiff’s appeal. On
January 14, 2019, Defendant submitted a copy of the parties closing agreement. That agreement
provided, among other things, that Plaintiff would, within 30 days, “move to dismiss the
Complaints in TC-MD 180310N and TC-MD 180309N.” (Agreement at 2.)1 That date has
passed and the court has not received a motion to dismiss from Plaintiff. Under the
circumstances, the court finds dismissal is appropriate. Now, therefore,
/ / /
1 The agreement also provided that “[e]ach party shall bear its own costs, fees and expenses * * *.” (Id.)

DECISION OF DISMISSAL TC-MD 180309N 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal be dismissed.
Dated this day of February 2019.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this 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 this Decision
of Dismissal or this Decision of Dismissal cannot be changed. TCR-MD 19 B.
This document was signed by Magistrate Allison R. Boomer and entered on
February 5, 2019.