Opinion
3068-21
06-25-2021
Krystal L. Robinson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 23, 2021, petitioner filed in the above-docketed matter a document under the designation "Motion to Consolidate Docket Numbers 3068-21, 11947-21". Such submission, however, was not made in accordance with Rule 141 of the Tax Court Rules of Practice and Procedure. The motion was not filed at each of the two docket numbers sought to be consolidated and was premature in any event. Per Rule 141, a Motion To Consolidate may generally be filed only after all the cases sought to be consolidated have become at issue. The petition in Docket No. 11947-21 was filed only on June 21, 2021, and has not yet been served, much less answered
Accordingly, the premises considered, it is
ORDERED that the purported Motion to Consolidate Docket Numbers3068-21, 11947-21 is hereby deemed stricken from the Court's record in this case.