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← Rule 321 · Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint ReturnRule 323 · Other Pleadings →

Rule 322 — Request for Place of Trial

At the time of filing a petition for determination of relief from joint and several liability on a joint return, the petitioner shall file a request for place of trial in accordance with Rule 140.

(As amended and effective March 1, 2008, 130 T.C. 581. For prior history, see 120 T.C. 712 (2003).)

As amended through August 2024.

← Rule 321 · Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint ReturnRule 323 · Other Pleadings →
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