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Rule 324 — Joinder of Issue in Action for Determination of Relief From Joint and Several Liability on a Joint Return

An action for determination of relief from joint and several liability on a joint return shall be deemed at issue upon the later of:

(1) The time provided by Rule 38, or

(2) the expiration of the period within which a notice of intervention may be filed under Rule 325(b).

(As effective October 3, 2008, 130 T.C. 581–82. For prior history, see 120 T.C. 713 (2003).)

As amended through August 2024.

← Rule 323 · Other PleadingsRule 325 · Notice and Intervention →
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