26 USC App Rule 30: Pleadings Allowed
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26 USC App Rule 30: Pleadings Allowed
From Title 26-AppendixTITLE IV.-PLEADINGS

Rule 30. Pleadings Allowed

There shall be a petition and an answer, and, where required under these Rules, a reply. No other pleading shall be allowed, except that the Court may permit or direct some other responsive pleading. (See Rule 175(b) as to small tax cases.)