U.S. Code > Appendix to Title 26 > TITLE XXXI.—ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN > Rule 324. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return

Rule 324. 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 upon the later of:
(1) the time provided by Rule 38, or
(2) the expiration of the period within which a notice of intervention may be filed under Rule 325 (b).