Rule 38. Joinder of Issue

A case shall be deemed at issue upon the filing of the answer, unless a reply is required under Rule 37, in which event it shall be deemed at issue upon the filing of a reply or the entry of an order disposing of a motion under Rule 37 (c) or the expiration of the period specified in Rule 37 (c) in case the Commissioner fails to move. With respect to declaratory judgment actions, disclosure actions, partnership actions, administrative costs actions, and actions for determination of relief from joint and several liability on a joint return, see Rules 214, 224, 244, 273, and 324, respectively.

U.S. Code

Rule 38. Joinder of Issue