{"data":{"id":"us/31-cfr-10.75","jurisdiction":"us","citation":"31 CFR 10.75","heading":"Proposed findings and conclusions.","body":"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.","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":"a4d468f1b9aba909af417ef87bccdf0e70fba0a6f3a8dca6f39a7f77231b92ac","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.74","next":"us/31-cfr-10.76"},"notice":"GroundRules: Original legal text. Not legal advice."}