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Padilla-Roberts v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 18460-22 (U.S.T.C. Nov. 17, 2022)

Opinion

18460-22

11-17-2022

MARIA G. PADILLA-ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 10, 2022, petitioner filed in the above-docketed matter a document under the designation "Motion To Consolidate Docket No. 18459-22". However, such submission is both procedurally improper and premature at this juncture. Any motion to consolidate needs to be filed simultaneously at all cases sought to be so consolidated, and the instant motion was not filed at Docket No. l8459-22. Additionally, insofar as there is a pending Motion To Dismiss for Lack of Jurisdiction in this Docket No. 18460-22, any consolidation would be premature and would not be considered unless and until jurisdiction is established in the present proceeding. Consolidation is effected for purposes of trial, briefing, and opinion, and a case over which the Court has no jurisdiction will not, for instance, be tried or briefed.

Accordingly, the premises considered, it is

ORDERD that the purported motion filed November 10, 2022, at Docket Entry #7, is hereby deemed stricken from the Court's record in this case.


Summaries of

Padilla-Roberts v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 18460-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Padilla-Roberts v. Comm'r of Internal Revenue

Case Details

Full title:MARIA G. PADILLA-ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 18460-22 (U.S.T.C. Nov. 17, 2022)