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.
Code of Federal Regulations
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:§ 10.66Reply 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.
Code of Federal Regulations177
(b) Effective/applicability date.
This section is applicable beginning August 2,
2011.