JOINDER OF ISSUE IN ACTION FOR DETERMINATION OF
Tax Court Rules of Practice and Procedure
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) (2) The time provided by Rule 38, or the expiration of the period within which a notice of intervention may be filed under Rule 325(b). (As effective October 3, 2008, 130 T.C. 581–82. For prior history, see 120 T.C. 713 (2003).)
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