31 CFR 10.66 : Money And Finance: Treasury (§ 0.101 To Parts 1061-1099) — (§ 0.101 To Parts 151-199) — Office Of The Secretary Of The Treasury (§ 0.101 To § 50.95) — (§ 0.101 To § 50.95) — Practice Before The Internal Revenue Service (§ 10.0 To § 10.93) — Rules Applicable To Disciplinary Proceedings (§ 10.60 To § 10.82) — 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.