RULE 61. PERMISSIVE JOINDER OF PARTIES
- 1(a) Permissive Joinder: No person, to whom a notice of
deficiency or notice of liability has been issued, may join with
any other such person in filing a petition in the Court, except as
may be permitted by Rule 34(a)(1). With
respect to the joinder of parties in declaratory judgment actions, see Rule 215; in disclosure actions, see Rules 226; and in partnership actions, see Rules 241(h) and Rules 301(f).
- (b) Severance or Other Orders: The Court may make such orders
as will prevent a party from being embarrassed, delayed, or put to
expense by the inclusion of a party, or may order separate trials
or make other orders to prevent delay or prejudice; or may limit
the trial to the claims of one or more parties, either dropping
other parties from the case on such terms as are just or holding
in abeyance the proceedings with respect to them. Any claim by or
against a party may be severed and proceeded with separately. See
also Rule 141(b).
1The amendment is effective as of June 30, 2003.
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