Opinion
24068-22 24077-22
09-05-2023
ALBERT S.N. HEE & WENDY R. HEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent WAIMANA ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 30, 2023, respondent filed in the above-docketed matters a Motion to Consolidate. Respondent states that counsel for petitioner in Docket No. 24077-22 does not oppose the consolidation of the cases; however, it is unknown whether the petitioners in Docket 24068-22 oppose the Motion, as respondent has not received a reply to the voicemail message left with them.
The premises considered, it is
ORDERED that petitioners in Docket 24068-22 shall, by September 25, 2023, file an Objection, if any, to the above-described motion. Failure to comply with this Order may result in the granting of the motion or other action as the Court deems appropriate. It is further
ORDERED that respondent's Motion to Consolidate shall be held in abeyance pending a response from petitioners in Docket 24068-22.