10.63—Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
(a) Service of complaint—
(1) In general.
The complaint or a copy of
the complaint must be served on the respondent by
any manner described in paragraphs (a)(2) or (3)
of this section.
(2)
Service by certified or first
class mail. (i) Service of the complaint may
be made on the respondent by mailing the complaint
by certified mail to the last known address (as
determined under section 6212 of the Internal
Revenue Code and the regulations thereunder) of
the respondent. Where service is by certified
mail, the returned post office receipt duly signed
by the respondent will be proof of service.
(ii)
If the certified mail is not claimed or
accepted by the respondent, or is returned
undelivered, service may be made on the
respondent, by mailing the complaint to the
respondent by first class mail. Service by this
method will be considered complete upon mailing,
provided the complaint is addressed to the
respondent at the respondent's last known address
as determined under section 6212 of the Internal
Revenue Code and the regulations thereunder.
(3)
Service by other than certified
or first class mail. (i) Service of the
complaint may be made on the respondent by
delivery by a private delivery service designated
pursuant to section 7502(f) of the Internal
Revenue Code to the last known address (as
determined under section 6212 of the Internal
Revenue Code and the regulations thereunder) of
the respondent. Service by this method will be
considered complete, provided the complaint is
addressed to the respondent at the respondent's
last known address as determined under section
6212 of the Internal Revenue Code and the
regulations thereunder.
(ii)
Service of the complaint may be made in
person on, or by leaving the complaint at the
office or place of business of, the respondent.
Service by this method will be considered complete
and proof of service will be a written statement,
sworn or affirmed by the person who served the
complaint, identifying the manner of service,
including the recipient, relationship of recipient
to respondent, place, date and time of
service.
(iii)
Service may be made by any other means
agreed to by the respondent. Proof of service will
be a written statement, sworn or affirmed by the
person who served the complaint, identifying the
manner of service, including the recipient,
relationship of recipient to respondent, place,
date and time of service.
(4)
For purposes of this section, respondent means the practitioner, employer,
firm or other entity, or appraiser named in the
complaint or any other person having the authority
to accept mail on behalf of the practitioner,
employer, firm or other entity, or appraiser.
(b)
Service of papers other than
complaint. Any paper other than the complaint
may be served on the respondent, or his or her
authorized representative under § 10.69(a)(2)
by:
(1)
Mailing the paper by first class mail to
the last known address (as determined under
section 6212 of the Internal Revenue Code and the
regulations thereunder) of the respondent or the
respondent's authorized representative,
(2)
Delivery by a private delivery service
designated pursuant to section 7502(f) of the
Internal Revenue Code to the last known address
(as determined under section
6212 of the Internal Revenue Code and the
regulations thereunder) of the respondent or the
respondent's authorized representative, or
(c)
Service of papers on the Director
of the Office of Professional Responsibility.
Whenever a paper is required or permitted to be
served on the Director of the Office of
Professional Responsibility in connection with a
proceeding under this part, the paper will be
served on the Director of the Office of
Professional Responsibility's authorized
representative under § 10.69(a)(1) at the address
designated in the complaint, or at an address
provided in a notice of appearance. If no address
is designated in the complaint or provided in a
notice of appearance, service will be made on the
Director of the Office of Professional
Responsibility, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC
20224.
(d)
Service of evidence in support of
complaint. Within 10 days of serving the
complaint, copies of the evidence in support of
the complaint must be served on the respondent in
any manner described in paragraphs (a)(2) and (3)
of this section.
(e) Filing of papers.
Whenever
the filing of a paper is required or permitted in
connection with a proceeding under this part, the
original paper, plus one additional copy, must be
filed with the Administrative Law Judge at the
address specified in the complaint or at an
address otherwise specified by the Administrative
Law Judge. All papers filed in connection with a
proceeding under this part must be served on the
other party, unless the Administrative Law Judge
directs otherwise. A certificate evidencing such
must be attached to the original paper filed with
the Administrative Law Judge.
(f) Effective/applicability date.
This section is applicable to complaints brought
on or after September 26, 2007.