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← Rule 353 · Other Pleadings

Rule 354 — Joinder of Issue in Certification Action

A certification or a failure to reverse a certification action under Code section 7345(e) shall be deemed at issue as provided by Rule 38.

(As adopted, effective November 30, 2018, 153 T.C. 286.)

As amended through August 2024.

← Rule 353 · Other Pleadings
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