Opinion
15257-20
09-30-2022
HIRAM T. CANNON & DORIS A. CANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2022, petitioners filed a Motion to Compel Discovery. On September 13, 2022, respondent also filed a Motion to Compel Discovery (Index #19) and a second Motion to Compel Discovery (Index #20). However, further review indicates that respondent has styled these filings as "Objection to Petitioners' Motion to Compel Discovery and Respondent's Motion to Impose a Penalty under I.R.C. §6673".
Tax Court Rule 54(b) generally prohibits the joinder of motions. Although, technically, respondent's September 13, 2022, filings do not join together separate motions, but, rather, joins a response to a motion with another motion, we will treat the filing as violating Rule 54(b). We will treat the September 13, 2022, filing only as a response to petitioner's Motion to Compel Discovery, and that portion of the filing that purports to make its own, separate motion shall be stricken.
Upon due consideration, it is
ORDERED that respondent's Motion to Compel Discovery (Index #20), filed September 13, 2022, is recharacterized as respondent's Objection to Petitioner's Motion to Compel Discovery. It is further
ORDERED that the portion of respondent's Objection to Petitioner's Motion to Compel Discovery that purports to make respondent's own motion is deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Compel Discovery (Index #19), filed September 13, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that this case is assigned to Special Trial Judge Adam B. Landy solely for the purpose of disposing of petitioner's above-referenced motion.