Include notes

Circular 230 § 10.71

Discovery.

CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 42 FR 38354, July 28, 1977
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.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.71&asof=1997-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.