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to appeal under section 7482(a)(2) (i.e., applications for
interlocutory review).
By order dated August 30, 2000, the Court of Appeals denied
the Jones petitioners’ initial applications for interlocutory
review as untimely. In a subsequent order addressing a motion
for reconsideration by the Jones petitioners, the Court of
Appeals suggested that they request the Tax Court to recertify
their cases for interlocutory appeal. They did so, and we
recertified the cases by order dated January 23, 2001. The Court
of Appeals granted the Jones petitioners’ ensuing applications
for interlocutory review on March 20, 2001, and ultimately
assigned docket Nos. 01-70638, 01-70639, 01-70640, and 01-70641
to their cases.
On January 30, 2001, the Court of Appeals assigned docket
No. 01-70155 to the Adair et al. matter (hereafter, the Adair
appeal). On March 22, 2001, the Court of Appeals issued an order
to show cause why the Adair appeal should not be dismissed for
lack of jurisdiction. Describing Izen’s initial filing as
“confusing in several respects”, the Court of Appeals apparently
surmised that Izen was attempting to establish the right of
nontest case petitioners to appeal the decisions in the test
cases (in their self-proclaimed capacity as “intervenors”) rather
than seeking permission to appeal the orders this Court had
certified for interlocutory appeal. On the same day, the Court
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