Statutes, codes, and regulations
Code of Federal Regulations
Title 31 - MONEY AND FINANCE: TREASURYSubtitle A - OFFICE OF THE SECRETARY OF THE TREASURYPart 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart D - RULES APPLICABLE TO DISCIPLINARY PROCEEDINGS
Section 10.75 - Proposed findings and conclusions

31 C.F.R. § 10.75

Download
PDF
Current through October 31, 2024
Section 10.75 - Proposed findings and conclusions

Except in cases where the respondent has failed to answer the complaint or where a party has failed to appear at the hearing, the parties must be afforded a reasonable opportunity to submit proposed findings and conclusions and their supporting reasons to the Administrative Law Judge.

31 C.F.R. § 10.75