CFR > Title 31 - Money and Finance: Treasury > SUBTITLE A—Office of the Secretary of the Treasury > PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE > SUBPART D—Rules Applicable to Disciplinary Proceedings (§10.60 to §10.82) > 10.66—Reply to answer.

10.66—Reply to answer.

The Director of the Office of Professional Responsibility 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.

Code of Federal Regulations

Effective Date Note: At 76 FR 32309, June 3, 2011, § 10.66 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows: § 10.66 Reply to answer. (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.
Code of Federal Regulations 177
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.