# 31 C.F.R. § 10.65 (2026): Supplemental charges

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_65

## Section

- **Citation:** 31 C.F.R. § 10.65 (2026)
- **Heading:** Supplemental charges
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Part 10: PRACTICE BEFORE THE INTERNAL REVENUE SERVICE / Subpart D: Rules Applicable to Disciplinary Proceedings / § 10.65: § 10.65   Supplemental charges.

## Text

(a)
In general.
Supplemental charges may be filed against the respondent by amending the complaint with the permission of the Administrative Law Judge if, for example—
(1) It appears that the respondent, in the answer, falsely and in bad faith, denies a material allegation of fact in the complaint or states that the respondent has insufficient knowledge to form a belief, when the respondent possesses such information; or
(2) It appears that the respondent has knowingly introduced false testimony during the proceedings against the respondent.
(b)
Hearing.
The supplemental charges may be heard with other charges in the case, provided the respondent is given due notice of the charges and is afforded a reasonable opportunity to prepare a defense to the supplemental charges.
(c)
Effective/applicability date.
This section is applicable beginning August 2, 2011.
[T.D. 9359, 72 FR 54552, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32309, June 3, 2011]

## Nearby sections

- [31 C.F.R. § 10.60 (2026) § 10.60   Institution of proceeding.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_60.md)
- [31 C.F.R. § 10.61 (2026) § 10.61   Conferences.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_61.md)
- [31 C.F.R. § 10.62 (2026) § 10.62   Contents of complaint.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_62.md)
- [31 C.F.R. § 10.63 (2026) § 10.63   Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_63.md)
- [31 C.F.R. § 10.64 (2026) § 10.64   Answer; default.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_64.md)
- [31 C.F.R. § 10.65 (2026) § 10.65   Supplemental charges.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_65.md)
- [31 C.F.R. § 10.66 (2026) § 10.66   Reply to answer.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_66.md)
- [31 C.F.R. § 10.67 (2026) § 10.67   Proof; variance; amendment of pleadings.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_67.md)
- [31 C.F.R. § 10.68 (2026) § 10.68   Motions and requests.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_68.md)
- [31 C.F.R. § 10.69 (2026) § 10.69   Representation; ex parte communication.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_69.md)
- [31 C.F.R. § 10.70 (2026) § 10.70   Administrative Law Judge.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_70.md)
- [31 C.F.R. § 10.71 (2026) § 10.71   Discovery.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_71.md)
- [31 C.F.R. § 10.72 (2026) § 10.72   Hearings.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_72.md)
- [31 C.F.R. § 10.73 (2026) § 10.73   Evidence.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_73.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_65. Check the current official text before relying on it. Not legal advice.