26 USC Appendix Rule 323 - Other Pleadings
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26 USC Appendix Rule 323 - Other Pleadings
(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
.
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