Internal Revenue Code:Rule 61. Permissive Joinder of Parties

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE VI. - PARTIES
     

Statute

    Rule 61. Permissive Joinder of Parties
 
      (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, in disclosure actions, and in
    partnership actions, see Rules 215, 226, and 241(h), respectively.
      (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).
 

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of par. (a) effective with respect to petitions filed
    after Aug. 1, 1986.