Opinion
25987-21L 30551-21L
03-10-2022
John Edward Rogers and Frances L. Rogers, et al. Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The case at Docket No. 25987-21L is currently calendared for trial at the Court's Chicago, Illinois trial session scheduled to begin May 23, 2022. On February 24, 2022, petitioners filed in these cases a Motion to Consolidate Docket Numbers 30551-21L, 25987-21L (motion to consolidate). The case at Docket No. 25987-21L challenges a notice of determination, dated September 24, 2021, that was issued to both parties, although the attachments to the notice relate only to petitioner John E. Rogers. The case at Docket No. 30551-21L challenges a notice of determination, dated October 21, 2021, that was issued to both parties, although the attachments to that notice relate only to petitioner Frances L. Rogers. While the notices on which both cases are based were issued to both petitioners, for the sake of clarity, we will change the captions of these cases to reflect the name of the taxpayer to whom the attachments to each notice relate. We will also grant petitioners' motion to consolidate.
Upon due consideration and for cause, it is
ORDERED that the caption of the case at Docket No. 25987-21L is amended to read: "John Edward Rogers, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the caption of the case at Docket No. 30551-21L is amended to read: "Frances L. Rogers, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the case at Docket No. 30551-21L is calendared for trial at the Court's Chicago, Illinois trial session scheduled to commence May 23, 2022, at 10:00 a.m. at the Kluczynski Federal Building, 230 S. Dearborn Street, Room 3908, Chicago, IL 60604. It is further 1
ORDERED that the Clerk of the Court shall serve on the parties in Docket No. 30551-21L a copy of the Standing Pretrial Order for the Court's May 23, 2022, Chicago, Illinois trial session. It is further
ORDERED that petitioners' Motion to Consolidate Docket Numbers 30551-21L, 25987-21L is granted and the cases at Docket Nos. 30551-21L and 25987-21L are consolidated for purposes of trial, briefing, and opinion.
This Order constitutes notice of its contents to the parties. 2