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the U.S. Code
1997 U.S. Code
Title 26 - INTERNAL REVENUE CODE
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT
TITLE V - MOTIONS
Rule 53 - Motion to Dismiss
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Rule 53. Motion to Dismiss
Rule 53. Motion to Dismiss
A case may be dismissed for cause upon motion of a party or upon the Court's initiative.
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