Code of Federal Regulations · Section
§ 19.840 — How Is Fact-finding Conducted?
31 C.F.R. § 19.840
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(a) If fact-finding is conducted—
(1) You may present witnesses and other evidence, and confront any witness presented; and
(2) The fact-finder must prepare written findings of fact for the record.
(b) A transcribed record of fact-finding proceedings must be made, unless you as a respondent and the Department of the Treasury agree to waive it in advance. If you want a copy of the transcribed record, you may purchase it.
Authorizing Statute
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Definitions31 U.S.C. § 6101