§ 10.66 Reply to answer.

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Title 31 CFR: Money and Finance: Treasury › Part 10: PRACTICE BEFORE THE INTERNAL REVENUE SERVICE › Subpart D: Rules Applicable to Disciplinary Proceedings › § 10.66: § 10.66 Reply to answer.

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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.

[T.D. 9527, 76 FR 32309, June 3, 2011]

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