Brief Case
Pension Resource

Circular 230 § 10.66

Reply to answer.
CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012
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Historical text in effect Jul 1, 2011 through Jun 30, 2012. View current · Compare with current
Link to an amendment published at 76 FR 32309, June 3, 2011.
The Director of the Office of Professional Responsibility 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.

Effective Date Note:

At 76 FR 32309, June 3, 2011, § 10.66 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:

§ 10.66 Reply to answer.

(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.

Circular 230 § 10.66 — Reply to answer. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.66&asof=2011-07-01 · 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, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30 run 5T.D. 9527, 76 FR 32309, June 3, 2011View · Redline (sign in)
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