State Bar of Wisconsin Return to wisbar.org Wisconsin Tax Appeals Commission


[WP]

STATE OF WISCONSIN

TAX APPEALS COMMISSION


STEPHEN A. AND DARLENE J. BATES

1964 Oakridge Road

Neenah, WI 54956,

Petitioners,

vs.

WISCONSIN DEPARTMENT OF REVENUE

P.O. Box 8907

Madison, WI 53708,

Respondent.

DOCKET NOS. 03-I-54
THRU 03-I-56

RULING AND ORDER


THOMAS M. BOYKOFF, COMMISSIONER:

These matters come before the Commission on its own motion to dismiss petitioners' petitions for review based upon their failure to prosecute their appeals and failure to obey orders of the Commission.

Petitioners represent themselves. Attorney Donald J. Goldsworthy represents the Department.

Based on the entire record before it, the Commission rules and orders as follows:

RULING

Petitioners filed their petitions for review on February 18, 2003, appealing assessments for tax years 1996 through 1999. Docket No. 03-I-54 relates to the Department's Notice of Action regarding two assessments for 1996. Docket No. 03-I-55 relates to the Department's Notice of Action regarding one assessment for 1997, 1998, and 1999. Docket No. 03-I-56 does not relate to any action of the Department.

The Department filed its Answer on March 12, 2003.

On May 29, 2003, the Commission held a telephone conference regarding these appeals. Mr. Bates participated in the telephone conference on behalf of petitioners.

After the May 29, 2003 telephone conference, a Status Conference Memorandum and Order, dated May 30, 2003, was sent to both parties. The memorandum scheduled another telephone conference for June 24, 2003 and ordered petitioner Mr. Bates as follows:

IT IS ORDERED

That Mr. Bates send Attorney Goldsworthy copies of all his correspondence with both the IRS and the Boston institution which made the distribution of the profit sharing sum in 1996.

IT IS FURTHER ORDERED

That, by June 11, 2003, Mr. Bates shall send to Attorney Goldsworthy signed copies of his and Mrs. Bates' 1997, 1998, and 1999 Wisconsin income tax returns, including a copy of their signed federal income tax returns for those years, and any correspondence with the IRS regarding any or all of the federal tax returns.

Neither order was complied with.

On June 24, 2003, the Commission held the second telephone conference regarding these appeals. Neither petitioner participated in the telephone conference.

After the June 24, 2003 telephone conference, a Status Conference Memorandum and Order, dated June 25, 2003, was sent to both parties. The memorandum scheduled a third telephone conference for July 22, 2003 and ordered petitioner Mr. Bates as follows:

IT IS ORDERED

That, by July 11, 2003, Mr. Bates send Attorney Goldsworthy copies of all his correspondence with both the IRS and the Boston institution which made the distribution of the profit sharing sum in 1996.

IT IS FURTHER ORDERED

That, by July 11, 2003, Mr. Bates shall send to Attorney Goldsworthy signed copies of his and Mrs. Bates' 1997, 1998, and 1999 Wisconsin income tax returns, including a copy of their signed federal income tax returns for those years, and any correspondence with the IRS regarding any or all of the federal tax returns.

IT IS FURTHER ORDERED

That a petitioner or a properly designated representative shall participate in the next telephone conference. Failure to comply with any of the 3 Orders in this Status Conference Memorandum and Order may result in dismissal of petitioners' appeals to the Commission.

None of the above orders were complied with.

On July 22, 2003, the Commission held the third telephone conference regarding these appeals. Again, neither petitioner participated in the telephone conference.

Pursuant to Wis. Stat. § 805.03, the Commission has the authority to dismiss petitioners' appeals based upon their failure to prosecute and failure to obey orders of the Commission. Also see Wis. Stat. § 802.10(7), providing that violations of a scheduling order are subject to § 805.03. The Commission has grounds to dismiss petitioners' appeals in Docket Nos. 03-I-54 and 03-I-55 on its own motion, under the authority granted to it by the above two statutes, and to dismiss petitioners' appeal in Docket No. 03-I-56 on the basis that it does not relate to any action of the Department.

ORDER

Petitioners' petitions for review are dismissed.

Dated at Madison, Wisconsin, this 24th day of July, 2003.

WISCONSIN TAX APPEALS COMMISSION

Don M. Millis, Chairperson

Thomas M. Boykoff, Commissioner

ATTACHMENT: "NOTICE OF APPEAL INFORMATION"