(a) A party may request that the ALJ consolidate or join two or more cases docketed at SOAH. See §1.20 of this title (relating to Docketing Oral and Written Submission Hearings). Hearings may be consolidated or joined if they involve the same taxpayer, or if they involve more than one taxpayer with common issues of law or fact, when a consolidated or joint hearing will promote the fair and efficient handling of the matters. See 1 TAC §155.155(c). The ALJ may issue an order consolidating or joining the cases absent a request by a party and without prior notice to the parties. Consolidation or joinder may not be ordered where the result would be the release of confidential taxpayer information to another taxpayer who is not otherwise entitled to the information in violation of Government Code, §2003.104 (Confidentiality of Tax Hearing Information), Tax Code, §111.006 (Confidentiality of Information), or any other statutory provision protecting confidential taxpayer information.
(b) Where two or more cases have been consolidated or joined for purposes of hearing, a party may request that the ALJ sever the cases. The ALJ may issue an order severing the cases if separate hearings will promote the fair and efficient handling of the matters.

Source Note: The provisions of this §1.23 adopted to be effective January 1, 2019, 43 TexReg 8126