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Rule 343 — 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 adopted, effective December 20, 2006, 130 T.C. 588–89.)

As amended through August 2024.

← Rule 342 · Request for Place of TrialRule 344 · Joinder of Issue in Whistleblower Action →
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