RULE 322. DESIGNATION OF PLACE OF TRIAL1
- 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.
1New Rule 322 is effective with respect to actions for determination of
relief from joint and several liability on a joint return commenced with respect
to any liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of such
date.
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