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The two cases should be filed together since the outcome of the personal case is dependent on the outcome of the larger corporate case. This is called consolidating cases and permits the court to render one determination for the two related matters. It is reflected in the rules of the tax court which can be obtained on line. Here is a short excerpt concerning the consolidation of cases:
(3) Cases Consolidated for Trial: With respect to a
common matter in cases consolidated for trial, discovery may be had
by any party to such a case to the extent provided by these Rules,
and, for that purpose, the reference to a "party" in this Title VII, in
Title VIII, or in Title X, shall mean any party to any of the
consolidated cases involving such common matter.
Here is a link to the complete rules covering the functioning of the court: