U.S. Code > Appendix to Title 26 > TITLE XXXII.—LIEN AND LEVY ACTIONS > Rule 334. Joinder of Issue in Lien and Levy Actions

Rule 334. Joinder of Issue in Lien and Levy Actions

A lien and levy action under Code sections 6320 (c) and 6330 (d) shall be deemed at issue as provided by Rule 38.