Opinion
895-21
03-10-2022
MICHAEL D. FRANTZ & SUSAN F. FRANTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is calendared for trial at the remote session of the Court scheduled to commence on May 9, 2022, for Des Moines, Iowa. On March 4, 2022, petitioners filed a motion to consolidate this case with docket no. 28978-21 and to continue.
We note that the docket number appears transposed-written as "28798-21"-on the coversheet, and paragraphs 2 and 3 of petitioners' motion. Unless informed otherwise, we believe this to be a typographical error and that 28798-21 is not the docket number subject to this motion. Nonetheless, we advise petitioners to correct the error prior to filing the motion in the related case.
The Court expects petitioners to file a motion to consolidate in each docket number in which they seek consolidation. We will afford petitioners an opportunity to file their motion in docket no. 28978-21. Accordingly, it is
ORDERED that petitioners' March 4, 2022, Motion to Consolidate Docket Numbers 895-21, 28798-21, is retitled "Motion to Consolidate". It is further
ORDERED that the aforementioned motion is held in abeyance until March 25, 2022, upon petitioners filing a motion to consolidate in the related case at docket no. 28978-21. 1