{"data":{"id":"us/31-cfr-10.66","jurisdiction":"us","citation":"31 CFR 10.66","heading":"Reply to answer.","body":"(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.\n(b) Effective/applicability date. This section is applicable beginning August 2, 2011.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"67435a39709c6823edaef2e115e7a2440f1b2fb1647bcc374a7146a47897f01e","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.65","next":"us/31-cfr-10.67"},"notice":"GroundRules: Original legal text. Not legal advice."}