10.77—Appeal of decision of Administrative Law Judge.
(a) Appeal.
Any party to the
proceeding under this subpart D may file an appeal
of the decision of the Administrative Law Judge
with the Secretary of the Treasury, or delegate.
The appeal must include a brief that states
exceptions to the decision of the Administrative
Law Judge and supporting reasons for such
exceptions.
(b)
Time and place for filing of
appeal. The appeal and brief must be filed, in
duplicate, with the Director of the Office of
Professional Responsibility within 30 days of the
date that the decision of the Administrative Law
Judge is served on the parties. The Director of
the Office of Professional Responsibility will
immediately furnish a copy of the appeal to the
Secretary of the Treasury or delegate who decides
appeals. A copy of the appeal for review must be
sent to any non-appealing party. If the Director
of the Office of Professional Responsibility files
an appeal, he or she will provide a copy of the
appeal and certify to the respondent that the
appeal has been filed.
(c) Effective/applicability date.
This section is applicable on September 26,
2007.
Code of Federal Regulations
[T.D. 9359, 72 FR 54555, Sept. 26,
2007]
Code of Federal Regulations
Effective Date Note:
At 76 FR 32310, June 3, 2011, § 10.77 was
revised, effective Aug. 2, 2011. For the
convenience of the user, the revised text is set
forth as follows:
§ 10.77
Appeal of decision of Administrative Law
Judge.
(a) Appeal. Any party to the
proceeding under this subpart D may appeal the
decision of the Administrative Law Judge by filing
a notice of appeal with the Secretary of the
Treasury, or delegate deciding appeals. The notice
of appeal must include a brief that states
exceptions to the decision of Administrative Law
Judge and supporting reasons for such
exceptions.
(b) Time and place for filing of
appeal. The notice of appeal and brief must be
filed, in duplicate, with the Secretary of the
Treasury, or delegate deciding appeals, at an
address for appeals that is identified to the
parties with the decision of the Administrative
Law Judge. The notice of appeal and brief must be
filed within 30 days of the date that the decision
of the Administrative Law Judge is served on the
parties. The appealing party must serve a copy of
the notice of appeal and the brief to any
non-appealing party or, if the
party is represented, the non-appealing party's
representative.
Code of Federal Regulations
184
(c) Response. Within 30 days of
receiving the copy of the appellant's brief, the
other party may file a response brief with the
Secretary of the Treasury, or delegate deciding
appeals, using the address identified for appeals.
A copy of the response brief must be served at the
same time on the opposing party or, if the party
is represented, the opposing party's
representative.
(d) No other briefs, responses or
motions as of right. Other than the appeal
brief and response brief, the parties are not
permitted to file any other briefs, responses or
motions, except on a grant of leave to do so after
a motion demonstrating sufficient cause, or unless
otherwise ordered by the Secretary of the
Treasury, or delegate deciding appeals.
(e) Additional time for briefs and
responses. Notwithstanding the time for filing
briefs and responses provided in paragraphs (b)
and (c) of this section, the Secretary of the
Treasury, or delegate deciding appeals, may, for
good cause, authorize additional time for filing
briefs and responses upon a motion of a party or
upon the initiative of the Secretary of the
Treasury, or delegate deciding appeals.
(f) Effective/applicability date.
This section is applicable beginning August 2,
2011.