31 CFR 10.66 – Reply to answer
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(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.
Terms Used In 31 CFR 10.66
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.