STATE OF WISCONSIN
TAX APPEALS COMMISSION
2137 South 18th Stret
Milwaukee, WI 53215,
WISCOSIN DEPARTMENT OF REVENUE
P.O. Box 8907
Madison, WI 53708-8907,
|DOCKET NO. 02-I-241
RULING AND ORDER
DON M. MILLIS, COMMISSION CHAIRPERSON:
This matter comes before the Commission on its own motion to dismiss the petition for review for failure to prosecute and failure to comply with an order of the Commission. Petitioner represents himself in these proceedings. Respondent is represented by Attorney Kenneth J. Artis.
Based on the record in this matter, the Commission finds, concludes, and orders as follows:
Petitioner filed his petition for review with the Commission on August 12, 2002. On September 6, 2002, the Commission mailed a Notice of Telephone Scheduling Conference to be held on October 17, 2002. The Notice was mailed to the address provided to the Commission on the petition for review. On October 8, 2002, the Commission mailed a Notice to petitioner that the Telephone Scheduling Conference set for October 17, 2002, would be postponed until November 4, 2002. This Notice was also sent to the address provided in the petition for review.
Petitioner did not appear at the November 4, 2002, scheduling conference. On November 4, 2002, the Commission issued a Scheduling Order Memorandum that set a new telephone status conference for December 9, 2002. The Scheduling Order Memorandum also provided:
Petitioner failed to appear at the scheduling conference held on November 4, 2002. Prior to the scheduling conference set for December 9, 2002, petitioner or his representative shall provide the Commission with a telephone number that the Commission can use to contact the petitioner or representative for this scheduling conference. Either petitioner or his representative shall participate in this scheduling conference. Failure to comply with the terms of this order may result in any sanction authorized by law, including dismissal of the petition for review.
On November 6, 2002, the Commission rescheduled the December 9, 2002, scheduling conference to February 17, 2003, at petitioner's request. The Notice also directed petitioner to provide the Commission with his telephone number and his address if they differed from those provided in his petition for review. At no time did petitioner provide the Commission with a telephone number or address that differed from that stated in the petition for review. None of the notices and orders mailed by the Commission to petitioner were returned for improper address or for expiration of a forwarding order.
Petitioner did not appear at the February 17, 2003, status conference. The Commission will dismiss the petition for review because petitioner has failed to prosecute his appeal (Wis. Stat. § 805.03) and has violated a scheduling order of the Commission (Wis. Stat. § 802.10(7)).
The petition for review is dismissed.
Dated at Madison, Wisconsin, this 18th day of February, 2003.
WISCONSIN TAX APPEALS COMMISSION
Don M. Millis, Commission Chairperson
Thomas M. Boykoff, Commissioner
ATTACHMENT: "NOTICE OF APPEAL INFORMATION"