eCFR amendment effective 2016-12-30 · current text · last amended by T.D. 9527, 76 FR 32309, June 3, 2011
(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.