26 USC App Rule 334: Joinder of Issue in Lien and Levy Actions
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26 USC App Rule 334: Joinder of Issue in Lien and Levy Actions
From Title 26-AppendixTITLE XXXII.-LIEN AND LEVY ACTIONS

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.