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Circular 230 § 10.66

Reply to answer.

CFR 2011 annual edition (revised as of 2011-07-01) · in effect Jul 1, 2011 to Jul 1, 2012
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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.66&asof=2011-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.