C.F.R. » Title 31 » PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE › Subpart D—Rules Applicable to Disciplinary Proceedings

31 C.F.R. § 10.75

Proposed findings and conclusions

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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.