JOINDER OF ISSUE IN CERTIFICATION ACTION1

Tax Court Rules of Practice and Procedure

Rule: 354

Jurisdiction: US

Bluebook Citation: T.C. R. 354

9F RULE 354. JOINDER OF ISSUE IN CERTIFICATION ACTION1 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.) 1

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