863 P.2d 923 (Ariz.Tax 1993), TX 91-00694, Resolution Trust Corp. v. Maricopa County

Docket Nº:TX 91-00694, TX 91-00653, TX 91-00654, TX 91-00656, TX 91-01458 and TX 91-01587.
Citation:863 P.2d 923, 176 Ariz. 631
Party Name:RESOLUTION TRUST CORP., et al. v. MARICOPA COUNTY; Arizona Department of Revenue.
Case Date:November 17, 1993
Court:Tax Court of Arizona
 
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Page 923

863 P.2d 923 (Ariz.Tax 1993)

176 Ariz. 631

RESOLUTION TRUST CORP., et al.

v.

MARICOPA COUNTY; Arizona Department of Revenue.

Nos. TX 91-00694, TX 91-00653, TX 91-00654, TX 91-00656, TX 91-01458 and TX 91-01587.

Tax Court of Arizona.

November 17, 1993

Page 924

[176 Ariz. 632] Mark Hyatt Tynan, Phoenix, for plaintiff.

Jack B. Schiffman, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

The issue presented in these cases is whether the Taxpayers are entitled to Rule 60(c) relief from this Court's dismissal of these six cases from the Inactive Calendar.

These six cases were dismissed off the Inactive Calendar for failure to prosecute. 1 Motions to reinstate each case were brought by Taxpayers' counsel, Mark Hyatt Tynan. He argues the dismissals should be vacated under Rule 60(c) of the Arizona Rules of Civil Procedure and the cases should be placed back onto the Inactive Calendar. Maricopa County and the Arizona Department of Revenue ("the Government") oppose the reinstatements. This Court finds that Taxpayers have failed to show they are entitled to Rule 60(c) relief; reinstatement on the Inactive Calendar is denied.

FACTS

The facts in each case are essentially the same. Taxpayer's counsel, Mr. Tynan in each case, had only to complete limited tasks to prevent dismissal of the cases and to bring the case to trial or to final judgment.

TX 91-00694: The appeal to the Tax Court was filed on October 18, 1991. An exchange of settlement offers was made in September of 1992. On February 11, 1993, the Government sent a second settlement offer to Mr. Tynan to which there was never a response. The case was placed on the Inactive Calendar on March 1, 1993 and

Page 925

[176 Ariz. 633] dismissed off that calendar on June 1, 1993. No motion to set or certificate of readiness was ever filed by Mr. Tynan. He filed a Motion to Reinstate on July 16, 1993.

TX 91-00653: The appeal to the Tax Court was filed October 9, 1991. The case was settled in August of 1992. All that remained to close the case was Taxpayer's proof of timely payment of the 1991 taxes and the signing of a stipulated judgment. On October 8, 1992, and November 17, 1992, the Government sent to Mr. Tynan requests for proof of timely payment of the 1991 taxes. On February 4, 1993, Mr. Tynan provided the Government with a stipulation for judgment and a judgment form; but proof of payment of the taxes was not provided. On February 23, 1993, the Government sent a third request for proof of payment. On March 1, 1993, the case was placed on the Inactive Calendar. On March 8, 1993, and April 13, 1993, Mr. Tynan sent, respectively, a "Certificate of Payment of Taxes" and copies of canceled checks to provide proof of timely payment. The photocopies of the canceled checks neither identified the taxpayer nor identified which parcels' taxes were being paid by the checks. The appeal was dismissed from the Inactive Calendar on May 27, 1993. It was not until June 2, 1993, after dismissal, that Mr. Tynan provided the Government with the requested form of proof of payment of the taxes. The Motion to Reinstate was filed July 20, 1993.

TX 91-00654: The appeal to the Tax Court was filed October 9, 1991 and settled in September of 1992. All that remained to close the case was Taxpayer's proof of timely payment of the 1991 taxes and the signing of a stipulated judgment. On October 22, 1992, and December 2, 1992, the Government sent to Mr. Tynan requests for proof of timely payment of the 1991 taxes. On March 1, 1993, the case was placed on the Inactive Calendar. On March 5, 1993, Mr. Tynan provided the Government with a stipulation for judgment and a judgment form; but no proof of the payment of the 1991 taxes was provided. On March 18, 1993, the Government sent a third request for proof of timely payment. On May 27, 1993, the case was dismissed from the Inactive Calendar. Again, it was not until June 2, 1993, after the case was dismissed, that Mr. Tynan provided the Government with proof of payment of the...

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