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Rule 273 — Joinder of Issue in Action for Administrative Costs

An action for administrative costs shall be deemed at issue upon the filing of the answer.

(As effective October 3, 2008, 130 T.C. 565. For prior history, see 93 T.C. 1052 (1989).)

As amended through August 2024.

← Rule 272 · Other PleadingsRule 274 · Applicable Small Tax Case Rules →
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