1. Regulations
  2. title 31
  3. part 10
  4. subpart D
  5. § 10.66

View all text of Subpart D [§ 10.60 - § 10.82]

§ 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.

(b) Effective/applicability date. This section is applicable beginning August 2, 2011.

[T.D. 9527, 76 FR 32309, June 3, 2011]

AUTHORITY: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237

SOURCE: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

CITE AS: 31 CFR 10.66