26 USC App Rule 322: Designation of Place of Trial
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26 USC App Rule 322: Designation of Place of Trial
From Title 26-AppendixTITLE XXXI.-ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN

Rule 322. Designation of Place of Trial

At the time of filing a petition for determination of relief from joint and several liability on a joint return, the petitioner shall file a designation of place of trial in accordance with Rule 140.