§ 10.66. Reply to answer.
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/us/cfr/t31/s§ 10.66·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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. \[T.D. 9527, 76 FR 32309, June 3, 2011\]
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§ 10.66
Reply to answer.
Treas. Dec.T.D. 9527
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