26 USC App Rule 325: Notice and Intervention
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26 USC App Rule 325: Notice and Intervention
From Title 26-AppendixTITLE XXXI.-ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN

Rule 325. Notice and Intervention

(a) Notice: The Commissioner shall serve notice of the filing of the petition on the other individual filing the joint return.

(b) Intervention: If the other individual filing the joint return desires to intervene, then such individual shall file a notice of intervention with the Court not later than 60 days after service of the notice by the Commissioner of the filing of the petition, unless the Court directs otherwise, and attach to the notice of intervention a copy of such notice of filing. All new matters of claim or defense in a notice of intervention shall be deemed denied.