§ 10.66

31 C.F.R. § 10.66

Reply to answer.

Effective Dec 30, 2016Published Jun 3, 201176 FR 32309
  1. (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.
  2. (b) Effective/applicability date. This section is applicable beginning August 2, 2011.

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

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