31 CFR § 10.75 Practice Before the Internal Revenue Service

§ 10.75 Proposed findings and conclusions.

Current through Oct 6, 2026 · Read all of Part 10

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.

← § 10.74 Transcript.§ 10.76 Decision of Administrative Law Judge. →