Rule 38. Joinder of Issue
A case shall be deemed at issue upon the filing of the answer, unless a reply is required under Rule
37, in which event it shall be deemed at issue upon the filing of a reply or the entry of an order disposing of a motion under Rule
37
(c) or the expiration of the period specified in Rule
37
(c) in case the Commissioner fails to move. With respect to declaratory judgment actions, disclosure actions, partnership actions, administrative costs actions, and actions for determination of relief from joint and several liability on a joint return, see Rules
214,
224,
244,
273, and
324, respectively.