26 USC App Rule 293: Other Pleadings
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26 USC App Rule 293: Other Pleadings
From Title 26-AppendixTITLE XXVIII.-ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

Rule 293. Other Pleadings

(a) Answer: Except in a small tax case under Code Section 7436(c), 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: Except in a small tax case under Code Section 7436(c), for provisions relating to the filing of a reply, see Rule 37.

(c) Small Tax Case Under Code Section 7436(c): For provisions relating to the filing of other pleadings in a small tax case under Code Section 7436(c), see Rule 295(d)(2).