JOINDER OF ISSUE IN LIEN AND LEVY ACTIONS
Tax Court Rules of Practice and Procedure
RULE 334. JOINDER OF ISSUE IN LIEN AND LEVY ACTIONS A lien and levy action under Code sections 6320(c) and 6330(d) shall be deemed at issue as provided by Rule 38. (As effective October 3, 2008, 130 T.C. 585. For prior history, see 120 T.C. 720 (2003).)
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