Opinion
3635-20
09-28-2021
Robert P. Weinberg & Vera V. Koledova Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Tamara W. Ashford, Judge
This case had been calendared for trial at the Session of the Court commencing on March 22, 2021, at Boston, Massachusetts; the trial session was conducted remotely. Prior to the trial session, by Order served on the parties on March 10, 2021, the Court (1) continued the case to allow the Internal Revenue Service (IRS) to make a determination as to whether petitioner Vera V. Koledova is entitled to innocent spouse relief for the 2016 taxable year and (2) ordered the parties to file, on or before September 8, 2021, status reports, separately or jointly, apprising the Court of the then present status of this case.
On August 7, 2021, petitioners filed a Motion to Consolidate Cases, seeking to consolidate Docket No. 3635-20 with Docket No. 15348-21. Docket No. 15348-21 involves a petition filed with respect to a notice of deficiency issued to petitioners for their 2017 and 2018 taxable years. On September 7, 2021, pursuant to the Court's March 10, 2021, Order, respondent filed a Status Report, apprising the Court of the then present status of Docket No. 3635-20. Respondent reports that with respect to petitioners' August 7, 2021, motion, he does not consent to the granting of the motion; according to respondent, he agrees that the cases involve similar issues and are susceptible to consolidation but he expects to forward Docket No. 15348-21 to the IRS Independent Office of Appeals (Appeals) in order for an Appeals Officer to work with petitioners for a possible settlement of that case. Respondent further reports that if a settlement is not reached in Docket No. 15348-21, then he would consent to a consolidation of the cases. We agree with respondent that it is premature to consolidate the two cases. Upon due consideration, it is hereby
ORDERED that petitioners' Motion to Consolidate Cases, filed August 7, 2021, is denied without prejudice.
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