U.S. Code > Appendix to Title 26 > TITLE XXXI.—ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN > Rule 322. Designation of Place of Trial

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.