# 31 C.F.R. § 10.67 (2026): Proof; variance; amendment of pleadings

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_67

## Section

- **Citation:** 31 C.F.R. § 10.67 (2026)
- **Heading:** Proof; variance; amendment of pleadings
- **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 / § 10.67: § 10.67   Proof › variance › amendment of pleadings.

## Text

In the case of a variance between the allegations in pleadings and the evidence adduced in support of the pleadings, the Administrative Law Judge, at any time before decision, may order or authorize amendment of the pleadings to conform to the evidence. The party who would otherwise be prejudiced by the amendment must be given a reasonable opportunity to address the allegations of the pleadings as amended and the Administrative Law Judge must make findings on any issue presented by the pleadings as amended.

## 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_67. Check the current official text before relying on it. Not legal advice.