JOINDER OF ISSUE IN ACTION
Tax Court Rules of Practice and Procedure
RULE 214. JOINDER OF ISSUE IN ACTION FOR DECLARATORY JUDGMENT An action for declaratory judgment shall be deemed at issue upon the filing of the reply or at the expiration of the time for doing so. (As amended and effective October 3, 2008, 130 T.C. 519. For prior history, see 64 T.C. 1187 (1975); 68 T.C. 1045 (1977).)
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