GroundRules
31 CFR 10.75: Proposed findings and conclusions.
Where this section sits in the code
- Title 31—Money and Finance: Treasury
- Subtitle A—Office of the Secretary of the Treasury
- PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- Subpart D—Rules Applicable to Disciplinary Proceedings
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.
Collected 2026-08-27T02:25:25Z. Source file · JSON