https://openjurist.org/title-26/us-code/appendix/324/joinder-of-issue-in-action-for-determination-of-relief-from-joint-and-several-liability-on-a-joi
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Appendix entry 324
Appendix entry 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)
.
