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response was filed. As of this date, the court has not received any oral or written <br /> communications from Plaintiffs. <br /> Tax Court Rule-Magistrate Division (TCR—MD) 21 provides: "The court may enforce <br /> any decision, order,judgment, or other statement directing a party to perform a specific act by <br /> imposing sanctions on the party refusing or neglecting to comply. Sanctions may include, but <br /> are not limited to, dismissal of the case, placing the noncompliant party in default, and <br /> sanctions for contempt as authorized by statute." <br /> The court views Plaintiffs' failure to appear and failure to respond to correspondence as <br /> an abandonment of this case. Now, therefore, <br /> IT IS ORDERED that Plaintiffs' appeal is dismissed. <br /> Signed 9/16/2020 08 29 AM <br /> Richard Davis,Magistrate <br /> This is a dispositive order pursuant to Tax Court Rule—Magistrate Division 16 <br /> C(1). The court will issue a decision after waiting 14 days to determine whether <br /> there is a dispute about costs and disbursements. Any claim of error in regard to <br /> this order should be raised in an appeal of the Magistrate's decision when all <br /> issues have been resolved. See TCR-MD 19. <br /> ORDER OF DISMISSAL TC-MD 200280R 2 <br />