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Rule 303 — Other Pleadings

(a) Answer: The Commissioner shall file an answer or shall move with respect to the petition within the periods specified in and in accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see Rule 37.

(As effective October 3, 2008, 130 T.C. 575. For prior history, see 120 T.C. 699 (2003).)

As amended through August 2024.

← Rule 302 · Request for Place of TrialRule 304 · Joinder of Issue in Large Partnership Actions →
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