StacksVerified U.S. regulatory reference

31 CFR §10.66

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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.
  2. (b)Effective/applicability date. This section is applicable beginning August 2, 2011.