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Rule 353 — 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 November 30, 2018, 153 T.C. 286.)

As amended through August 2024.

← Rule 352 · Request for Place of TrialRule 354 · Joinder of Issue in Certification Action →
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