Opinion
1994-23L 17013-23L
11-09-2023
PAUL D. HESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PAUL D. HESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The case at Docket No. 1994-23L is currently calendared for trial at the trial session of the Court scheduled to commence on March 18, 2024, in Philadelphia, Pennsylvania. On November 8, 2023, petitioner filed a Motion to Consolidate, seeking to consolidate that case with the case at Docket No. 17013-23L.
However, review of the record in the case at Docket No. 17013-23L shows that the case is not at issue. Indeed, petitioner's First Amended Petition was only recently filed and served on respondent on November 3, 2023, meaning that respondent has 60 days from that date within which to file an answer (or 45 days from that date within which to move with respect to First Amended Petition). Rule 141(a) of the Tax Court Rules of Practice and Procedure provides that, unless otherwise permitted by the Court for good cause shown, a motion to consolidate cases may be filed only after all the cases sought to be consolidated have become at issue. Under the circumstances presented, we conclude that petitioner's Motion to Consolidate is premature and will therefore deny it without prejudice as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall copy petitioner's above-referenced Motion to Consolidate, filed November 8, 2023, in the case at Docket No. 1994-23L, and shall file it, as of the foregoing date, at Docket No. 17013-23L. It is further
ORDERED that petitioner's just-referenced Motion to Consolidate is denied without prejudice.