Code of Federal Regulations · Section

§ 10.66 — Reply To Answer

31 C.F.R. § 10.66

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(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.

31 C.F.R. § 10.65 31 C.F.R. § 10.67

Authorizing Statute

General authority of the Secretary
31 U.S.C. § 321
Departmental regulations
5 U.S.C. § 301
Practice before the Department
31 U.S.C. § 330