31 CFR 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.
[T.D. 9527, 76 FR 32309, June 3, 2011]
Title 31 published on 2014-07-01
no entries appear in the Federal Register after this date.