Brief Case

Circular 230 § 10.66

Reply to answer.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9527, 76 FR 32309, June 3, 2011
Amended effective Jul 1, 2012 by T.D. 9527, 76 FR 32309, June 3, 2011. See what changed
(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.
Source credit, amendments & notes

[T.D. 9527, 76 FR 32309, June 3, 2011]

Circular 230 § 10.66 — Reply to answer. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.66 · printed Oct 16, 2026
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  • (a) (a) The Internal Revenue Service may file a reply to the re…
  • (b) Effective/applicability date.

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

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)
Provision-level history (blame)