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.