Internal Revenue Code:Rule 62. Misjoinder of Parties

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Contents


Location in Internal Revenue Code


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

Statute

    Rule 62. Misjoinder of Parties
 
      Misjoinder of parties is not ground for dismissal of a case.  The
    Court may order a severance on such terms as are just.  See Rule
    61(b).