Opinion
886-23
06-15-2023
403 EAST MARKET LLC, DEV X, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 6, 2023, petitioner filed a Motion to Consolidate Docket Numbers 666-23, 886-23 in the cases at Docket Nos. 666-23 and 886-23. A motion to consolidate may be filed only after all the cases sought to be consolidated are at issue. 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 Rule 37, in which event the case is deemed to be at issue generally upon the filing of a Reply. See Rule 38. Because no Answer was filed at Docket No. 886-23 prior to the filing of petitioner's motion, that case was not yet "at issue". Therefore, petitioner's motion is premature.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion to Consolidate Docket Numbers is denied without prejudice to renew.