Opinion
20428-22 25010-22 25011-22 11871-23 11873-23 18322-23 18324-23
12-11-2023
JESAJ INSURANCE COMPANY, INC., ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 4, 2023, petitioners filed a Motion to Consolidate Docket Numbers 25010-22, 25011-22, 11871-23, 11873-23, 18322-23, 18324-23, requesting that the Court consolidate the cases at Docket Nos. 20428-22, 25010-22, 25011-22, 11871-23, 11873-23, 18322-23, and 18324-23.
A motion to consolidate may be filed only after all the cases sought to be consolidated are at issue. Rule 141(a), Tax Court Rules of Practice and Procedure. A case is "at issue" upon the filing of the Answer, unless a Reply is required under Rule 37, in which event the case is deemed to be at issue generally upon the filing of a Reply. See Rule 38. Because no Answer was filed at Docket Nos. 25010-22, 25011-22, 18322-23, and 18324-23 prior to the filing of petitioners' motion, those cases were not yet "at issue." Therefore, petitioners' motion is premature.
Upon due consideration and for cause, it is ORDERED that petitioners' Motion to Consolidate Docket Numbers is denied without prejudice.