31 CFR 10.67 - Proof; variance; amendment of pleadings.

§ 10.67 Proof; variance; amendment of pleadings.

In the case of a variance between the allegations in pleadings and the evidence adduced in support of the pleadings, the Administrative Law Judge, at any time before decision, may order or authorize amendment of the pleadings to conform to the evidence. The party who would otherwise be prejudiced by the amendment must be given a reasonable opportunity to address the allegations of the pleadings as amended and the Administrative Law Judge must make findings on any issue presented by the pleadings as amended.

Title 31 published on 03-May-2018 03:33

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR Part 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