RULE 324. JOINDER OF ISSUE IN ACTION FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN1
- 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).
1New Rule 324 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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