The Director of Practice 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.
Circular 230 § 10.66 — Reply to answer. · CFR 2007 annual edition (revised as of 2007-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.66&asof=2003-07-01 · printed Oct 16, 2026