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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 |
§ 10.75 - Proposed findings and conclusions.
Latest version.
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§ 10.75 Proposed findings and conclusions.
Except in cases where the respondent has failed to answer the complaint or where a party has failed to appear at the hearing, the parties must be afforded a reasonable opportunity to submit proposed findings and conclusions and their supporting reasons to the Administrative Law Judge.