MISJOINDER OF PARTIES3
Tax Court Rules of Practice and Procedure
RULE 62. MISJOINDER OF PARTIES3 5F Misjoinder of parties is not ground for dismissal of a case. The Court may order a severance on such terms as are just. See Rule 34(b)(3). (As effective October 3, 2008, 130 T.C. 425; as amended, effective March 20, 2023, 160 T.C. 607–08. For prior history, see 60 T.C. 1096 (1973).)
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