Brief Case

Circular 230 § 10.71

Discovery.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 42 FR 38354, July 28, 1977
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Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
Within 30 days from the date of the Administrative Law Judge's decision, either party may appeal to the Secretary of the Treasury. The appeal shall be filed with the Director of Practice in duplicate and shall include exceptions to the decision of the Administrative Law Judge and supporting reasons for such exceptions. If an appeal is filed by the Director of Practice, he shall transmit a copy thereof to the respondent. Within 30 days after receipt of an appeal or copy thereof, the other party may file a reply brief in duplicate with the Director of Practice. If the reply brief is filed by the Director, he shall transmit a copy of it to the respondent. Upon the filing of an appeal and a reply brief, if any, the Director of Practice shall transmit the entire record to the Secretary of the Treasury.
Source credit, amendments & notes

[31 FR 10773, Aug. 13, 1966, as amended at 42 FR 38354, July 28, 1977]

Circular 230 § 10.71 — Discovery. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.71&asof=1997-07-01 · printed Oct 16, 2026
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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12742 FR 38354, July 28, 1977View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008currenteCFR editorial change effective 2016-12-30 run 5T.D. 9359, 72 FR 54552, Sept. 26, 2007View · Redline (sign in)
Provision-level history (blame)