RULE 323. OTHER PLEADINGS2
- (a) Answer: The Commissioner shall file an answer or shall move with respect to the petition within the periods specified in and in accordance with the provisions of Rule 36.
- (b) Reply: For provisions relating to the filing of a reply, see Rule 37.
2New Rule 323 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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