31 CFR 10.66

§ 10.66 Reply to answer.

United States · 31 CFR — Money and Finance: Treasury · Status: effective

Cite this

Citation: 31 CFR 10.66, § 10.66 Reply to answer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/138446
Permanent ID: ys:prov:138446@1
SHA-256: 27d742d42bed3615203b55ad9c8032010411b177ca387ed2c2a04cfcd6b83e3b

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Full text

(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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.