JOINDER OF ISSUE IN ACTION FOR
Tax Court Rules of Practice and Procedure
RULE 284. JOINDER OF ISSUE IN ACTION FOR REVIEW OF FAILURE TO ABATE INTEREST An action for review of the Commissioner’s failure to abate interest under Code section 6404 shall be deemed at issue as provided by Rule 38. (As effective October 3, 2008, 130 T.C. 567. For prior history, see 109 T.C. 709 (1997).)
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