Opinion
11316-23SL
08-17-2023
HEIDI NELSON ROLNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2023, respondent filed in the above-captioned case a Motion to Consolidate Docket Numbers 23070-22L, 11316-23SL (Motion to Consolidate). For the reasons explained below, respondent's Motion to Consolidate is procedurally improper.
In the case at Docket No. 23070-22L, respondent filed an identical Motion to Consolidate, in which he also sought to continue that case from the Court's New York, New York, trial session commencing October 23, 2023. The Court denied without prejudice that part of the Motion that sought consolidation of the cases at Docket Nos. 23070-22L and 11316-23SL.
A motion to consolidate may be filed only after all the cases sought to be consolidated are at issue, unless there is "good cause shown." See Rule 141(a), Tax Court Rules of Practice and Procedure. A case is "at issue" upon the filing of the Answer, unless a Reply is required under Tax Court Rule 37, in which event the case is deemed to be at issue generally upon the filing of a Reply. See Rule 38, Tax Court Rules of Practice and Procedure.
Because respondent has yet to file an answer in the above-captioned case, this case is not yet at issue. Thus, respondent's Motion to Consolidate is premature absent a showing of good cause. Respondent has not made such a showing. Furthermore, the above-captioned case is presently designated as a "small tax case." Consolidation requires that all cases included bear the same designation, rendering its applicability here in question.
The foregoing considered, it is
ORDERED that respondent's above-referenced Motion to Consolidate is denied without prejudice.