OTHER PLEADINGS
Tax Court Rules of Practice and Procedure
RULE 353. OTHER PLEADINGS (a) Answer: The Commissioner shall file an answer or shall move with respect to the petition within the periods specified in and in accordance with the provisions of Rule 36. (b) Reply: For provisions relating to the filing of a reply, see Rule 37. (As adopted, effective November 30, 2018, 153 T.C. 286.)
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