31 CFR 10.66 - Reply to answer.

§ 10.66 Reply 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.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9527, 76 FR 32309, June 3, 2011]

Title 31 published on 2013-07-01

no entries appear in the Federal Register after this date.