Internal Revenue Code:Rule 141. Consolidation; Separate Trials

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 141. Consolidation; Separate Trials
 
      (a) Consolidation: When cases involving a common question of law
    or fact are pending before the Court, it may order a joint hearing
    or trial of any or all the matters in issue, it may order all the
    cases consolidated, and it may make such orders concerning
    proceedings therein as may tend to avoid unnecessary costs or delay
    or duplication.  Similar action may be taken where cases involve
    different tax liabilities of the same parties, notwithstanding the
    absence of a common issue.  Unless otherwise permitted by the Court
    for good cause shown, a motion to consolidate cases may be filed
    only after all the cases sought to be consolidated have become at
    issue.  The caption of a motion to consolidate shall include all of
    the names and docket numbers of the cases sought to be consolidated
    arranged in chronological order (i.e., the oldest case first).
    Unless otherwise ordered, the caption of all documents subsequently
    filed in consolidated cases shall include all of the docket numbers
    arranged in chronological order, but may include only the name of
    the oldest case with an appropriate indication of other parties.
      (b) Separate Trials: The Court, in furtherance of convenience or
    to avoid prejudice, or when separate trials will be conducive to
    expedition or economy, may order a separate trial of any one or
    more claims or defenses or issues, or of the tax liability of any
    party or parties.  The Court may enter appropriate orders or
    decisions with respect to any such claims, defenses, issues, or
    parties that are tried separately.  As to severance of parties or
    claims, see Rule 61(b).