26 USC App Rule 324: Other Pleadings
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26 USC App Rule 324: Other Pleadings
From Title 26-AppendixTITLE XXXI.-ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN

Rule 324. Other Pleadings

(a) Answer: (1) In General: 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.

(2) Additional Requirement for Answer: The answer shall specifically state that notice has been provided to the other individual filing the joint return that innocent spouse relief has been requested.

(b) Reply: For provisions relating to the filing of a reply, see Rule 37.