Opinion
10938-23
09-26-2023
RODERICK D. THOMAS, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 31, 2023, respondent filed in the above-docketed case a Motion to Consolidate Docket Numbers 10936-23, 10939-23 (Motion to Consolidate). Respondent filed the Motion to Consolidate only in this case and not in the cases at Docket Numbers 10936-23 and 10939-23, both of which involve taxpayers other than petitioner in this case. Respondent's Motion to Consolidate is also improperly titled, as it includes docket numbers for only two of the three cases.
Upon due consideration and for cause, it is
ORDERED that respondent's above-described Motion to Consolidate is denied without prejudice and with leave to refile.