IRS Plan Termination multiple cases pending in USTC based on same facts / How to motion the court to stay case no 1?

[Tax Cowboy]

Group:

I wasn't sure which area to post this.

Brief facts:

Case no. 1:  In June 2022 IRS TEGE issued a notice of plan disqualification for an ESOP client.

The agents notice clearly stated "The plan is disqualified" thereby allowing TP

to timely file in US Tax Court within 90 days.

In Dec. 2022 Govt files to dismiss based on lack of jurisdiction.

Pending USTC Case no. 1 is still pending and no order from USTC.

Pending USTC Case no. 2. - May 2023 IRS TEGE issues a one page notice of disqualification

stating:  The Plan is no longer disqualified under 401a and 501a.  No 886-A

 and no further information.

Q:  Is there a motion you'd file to stay proceedings?  I don't see IRC 6213a applying to retirement plan declaratory actions?

Here is what 6213 a states:  6213(a) states that “no assessment of a deficiency in respect of any

tax . . . and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until

such notice has been mailed to the taxpayer.

I'm looking at guidance for which US Tax Court rule (or Fed Rules) allow me to motion

the Court to stay Case no 1?  other than saying it would deprive petitioner of due process rights

to not allow him to have that matter resolved.

Thoughts and comments appreciated.