Opinion
21988-22 13612-23
05-22-2024
KEVIN M. BUCHANAN & CRISTALLEA K. BUCHANAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the joint Motion to Consolidate Docket Numbers 21988-22, 13612-23, filed May 21, 2024, by the parties in the above-docketed cases, it is
ORDERED that the above-referenced Motion to Consolidate is granted, in that it is
ORDERED that the above-docketed cases are assigned to Judge Joseph W. Nega; and that it is
ORDERED that the above-docketed cases are consolidated for trial, briefing, and opinion. It is further
ORDERED that on or before July 22, 2024, the parties shall file a joint status report (or if that is not possible, then separate reports) stating the then-current status of these consolidated cases. Therein the parties shall (1) state whether any of petitioners' other tax years have been selected for audit and whether petitioners have been issued further notices of deficiency; and (2) provide their availability for trial in June, July, and August 2025.