26 USC App Rule 294: Joinder of Issue in Actions for Redetermination of Employment Status
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26 USC App Rule 294: Joinder of Issue in Actions for Redetermination of Employment Status
From Title 26-AppendixTITLE XXVIII.-ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status

(a) Joinder of Issue: Except in a small tax case under Code Section 7436(c), an action for redetermination of employment status under Code Section 7436 shall be deemed at issue as provided by Rule 38.

(b) Small Tax Case Under Code Section 7436(c): An action for redetermination of employment status under Code Section 7436 shall be deemed at issue in a small tax case under Code Section 7436(c) upon the filing of an answer or the expiration of the period specified in Rule 36(a).