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

» TITLE 26—APPENDIX

» TITLE XXXI.—ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN

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).

This code is current as of
September 26, 2006

U.S. Code markup provided by the Cornell Legal Information Institute under a Creative Commons License

Disclaimer: The people behind AltLaw are not your lawyers, and nothing on this site should be considered legal advice. We also make no representations or promises about the completeness, accuracy, or timeliness of any of the content on the site. AltLaw is a beta-release project, and we recommend that before relying on our site, you double-check your results with another legal research resource.