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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle A - Office of the Secretary of the Treasury |
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Part 10 - Practice Before the Internal Revenue Service |
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Subpart D - Rules Applicable to Disciplinary Proceedings |
§ 10.66 - Reply to answer.
Latest version.
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§ 10.66 Reply to answer.
(a) The Internal Revenue Service may file a reply to the respondent's answer, but unless otherwise ordered by the Administrative Law Judge, no reply to the respondent's answer is required. If a reply is not filed, new matter in the answer is deemed denied.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9527, 76 FR 32309, June 3, 2011]