26 CAR § 411-105. Consolidation

(a) If there are separate matters that involve similar issues of law or fact and identical or related parties, the matters may be consolidated if it appears that consolidation would: (1) Promote the just, speedy, and inexpensive resolution of the cases; and (2) Not unduly prejudice the rights of a party, including the taxpayer’s right to confidentiality. (b) A presiding commissioner may deconsolidate for any reasonable cause.