Sec. 10.66 Reply to answer.
(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.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9011, 67 FR 48760-48780, July 26, 2002, as amended by T.D. 9359, 72 FR 54540-54555, Sept. 26, 2007. Revised by T.D. 9527, 76 FR 32286-32312, June 3, 2011.]
