# 31 C.F.R. § 10.66 (2026): Reply to answer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_66

## Section

- **Citation:** 31 C.F.R. § 10.66 (2026)
- **Heading:** Reply to answer
- **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 / § 10.66: § 10.66   Reply to answer.

## Text

(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]

## 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_66. Check the current official text before relying on it. Not legal advice.