26 USC App Rule 284: Joinder of Issue in Action for Review of Failure to Abate Interest
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26 USC App Rule 284: Joinder of Issue in Action for Review of Failure to Abate Interest
From Title 26-AppendixTITLE XXVII.-ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

Rule 284. Joinder of Issue in Action for Review of Failure to Abate Interest

An action for review of the Commissioner's failure to abate interest under Code Section 6404 shall be deemed at issue as provided by Rule 38.