26 USC App Rule 323: Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return
From Title 26-AppendixTITLE XXXI.-ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN
Rule 323. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return
An action for determination of relief from joint and several liability on a joint return shall be deemed at issue as provided by Rule 38.