D.C. Super. Ct. Tax R. 6-I

(a) IN GENERAL. New civil tax actions will be randomly assigned to judges in the Tax

Division.

(b) SPECIAL ASSIGNMENTS. The Chief Judge may specially assign a civil tax action for

all purposes to a specific calendar or a single judge. The Chief Judge may delegate to the

Presiding Judge of the Tax Division the authority to make special assignment of cases to a

judge currently assigned to the Tax Division.

(c) PROCEEDINGS AFTER ASSIGNMENT. All proceedings in a case after its assignment,

including trial, will be scheduled and conducted by the judge assigned to the calendar or

case.

(d) REASSIGNMENT. When a judge’s assignment to the Tax Division is concluded, the

Chief Judge or the Presiding Judge may designate the judge or judges to whom the cases

on the calendar of the previous judge will be reassigned.

(e) [Vacant].

(f) RELATED CASES.

(1) “Related Case” Defined. Civil tax cases are deemed related when the earliest is still

pending on the merits in the Superior Court and they:

(A) involve the same property (lot and square);

(B) involve common issues of fact;

(C) grow out of the same event or transaction; or

(D) involve common and unique issues of law, which appear to be of first impression in

this jurisdiction.

(2) Notification of Related Cases. The parties must notify the clerk of the existence of

related cases as follows:

(A) At the time of filing a civil tax case, the petitioner or the petitioner’s attorney must

indicate on a form provided by the Tax Division, the name, docket number and relationship

of any related cases in the Superior Court or in the District of Columbia Court of Appeals.

The petitioner must serve a copy of this form on the respondent with the initial petition. The

respondent must serve a statement with the first responsive pleading either objecting to or

concurring with the related case designation.

(B) When an attorney or party becomes aware of the existence of a related case, he or

she must immediately notify, in writing, the judges on whose calendars the cases appear.

(g) REFILED CASES. If a case is refiled after it was dismissed, with or without prejudice,

the Tax Division must reassign the case to the original calendar unless the Presiding

Judge orders otherwise. A case is deemed refiled where a case is dismissed, with or

without prejudice, and a second case is filed involving the same parties and relating to the

same subject matter.