Opinion
13695-20 13701-20 13885-20 13899-20 13918-20 13956-20 13966-20 13968-20 14007-20 14897-20 14898-20 14987-20 15015-20 15017-20 15180-20 15214-20
03-01-2022
ORDER
James S. Halpern Judge
These cases are calendared for trial at the Court's April 11, 2022, Phoenix, Arizona, trial session.
Petitioners moved to consolidate and change place of trial. Respondent filed on January 14, 2022, in docket No. 14897-20 a motion for leave to file objection with a lodged objection. Pursuant to a teleconference with the parties on February 23, 2022, the Court will deny petitioners' motion to consolidate, as it does not encompass all of the cases. The Court on its own motion, with the agreement of the parties, will consolidate the above-docketed cases. The Court will deny petitioners' motion to change place of trial although the parties remain free at some later date to designate a new place or places of trial. The Court will deny respondent's motion for leave to file the objection in docket No. 14897-20. Therefore, it is
ORDERED that the motions to consolidate are granted, in that, all of the above-docketed numbers are consolidated for trial, briefing, and opinion. It is further
ORDERED that the motions to change place of trial are denied. It is further
ORDERED that respondent's January 14, 2022, motion for leave to file objection in docket No. 14897-20, is denied as moot. It is further
ORDERED that the above-docketed cases are continued, and are stricken for trial from the April 11, 2022, Phoenix, Arizona, trial session. It is further
ORDERED that these proceedings are stayed because the parties contemplate further consideration by the Internal Revenue Service Independent Office of Appeals. It is further
ORDERED that although all proceedings are stayed, the parties shall file with the Court, every 3 months commencing May 23, 2022, a report as to the then present status of the above cases.