31 CFR 10.65 - Supplemental charges.

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There is 1 rule appearing in the Federal Register for 31 CFR 10. View below or at eCFR (GPOAccess)
§ 10.65 Supplemental charges.
(a) In general. Supplemental charges may be filed against the respondent by amending the complaint with the permission of the Administrative Law Judge if, for example—
(1) It appears that the respondent, in the answer, falsely and in bad faith, denies a material allegation of fact in the complaint or states that the respondent has insufficient knowledge to form a belief, when the respondent possesses such information; or
(2) It appears that the respondent has knowingly introduced false testimony during the proceedings against the respondent.
(b) Hearing. The supplemental charges may be heard with other charges in the case, provided the respondent is given due notice of the charges and is afforded a reasonable opportunity to prepare a defense to the supplemental charges.
(c) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9359, 72 FR 54552, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32309, June 3, 2011]

Title 31 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 31.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-06-12; vol. 79 # 113 - Thursday, June 12, 2014
    1. 79 FR 33685 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Final Regulations.
      Effective Date. These regulations are effective on June 12, 2014. Applicability Date: For dates of applicability, see §§ 10.1(d), 10.3(j), 10.22(c), 10.31(b), 10.35(b), 10.36(b), 10.37(e), 10.81(b), 10.82(h), and 10.91.
      31 CFR Part 10

Title 31 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR 10 after this date.

  • 2014-06-12; vol. 79 # 113 - Thursday, June 12, 2014
    1. 79 FR 33685 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Final Regulations.
      Effective Date. These regulations are effective on June 12, 2014. Applicability Date: For dates of applicability, see §§ 10.1(d), 10.3(j), 10.22(c), 10.31(b), 10.35(b), 10.36(b), 10.37(e), 10.81(b), 10.82(h), and 10.91.
      31 CFR Part 10