Opinion
TC-MD 180239G
09-24-2018
TIMOTHY C. HOWELL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
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).
POUL F. LUNDGREN MAGISTRATE J.
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, IT IS THE DECISION OF THIS COURT that Plaintiff's Complaint is dismissed.