{"data":{"id":"us/31-cfr-10.70","jurisdiction":"us","citation":"31 CFR 10.70","heading":"Administrative Law Judge.","body":"(a) Appointment. Proceedings on complaints for the sanction (as described in § 10.50) of a practitioner, employer, firm or other entity, or appraiser will be conducted by an Administrative Law Judge appointed as provided by 5 U.S.C. 3105.\n(b) Powers of the Administrative Law Judge. The Administrative Law Judge, among other powers, has the authority, in connection with any proceeding under § 10.60 assigned or referred to him or her, to do the following:\n(1) Administer oaths and affirmations;\n(2) Make rulings on motions and requests, which rulings may not be appealed prior to the close of a hearing except in extraordinary circumstances and at the discretion of the Administrative Law Judge;\n(3) Determine the time and place of hearing and regulate its course and conduct;\n(4) Adopt rules of procedure and modify the same from time to time as needed for the orderly disposition of proceedings;\n(5) Rule on offers of proof, receive relevant evidence, and examine witnesses;\n(6) Take or authorize the taking of depositions or answers to requests for admission;\n(7) Receive and consider oral or written argument on facts or law;\n(8) Hold or provide for the holding of conferences for the settlement or simplification of the issues with the consent of the parties;\n(9) Perform such acts and take such measures as are necessary or appropriate to the efficient conduct of any proceeding; and\n(10) Make decisions.\n(c) Effective/applicability date. This section is applicable on September 26, 2007.","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":"b3a403440e76cece238180ddf120907e14aaa56e77bb93decf4c52045f3d7605","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.69","next":"us/31-cfr-10.71"},"notice":"GroundRules: Original legal text. Not legal advice."}