31 C.F.R. § 10.70 Administrative Law Judge.
Title 31 - Money and Finance: Treasury
(a) Appointment. Proceedings on complaints for the censure, suspension or disbarment of a practitioner or the disqualification of an appraiser will be conducted by an Administrative Law Judge appointed as provided by 5 U.S.C. 3105. (b) Powers of the Administrative Law Judge. The Administrative Law Judge, among other powers, has the authority, in connection with any proceeding under §10.60 assigned or referred to him or her, to do the following: (1) Administer oaths and affirmations; (2) Make rulings on motions and requests, which rulings may not be appealed prior to the close of a hearing except in extraordinary circumstances and at the discretion of the Administrative Law Judge; (3) Determine the time and place of hearing and regulate its course and conduct; (4) Adopt rules of procedure and modify the same from time to time as needed for the orderly disposition of proceedings; (5) Rule on offers of proof, receive relevant evidence, and examine witnesses; (6) Take or authorize the taking of depositions; (7) Receive and consider oral or written argument on facts or law; (8) Hold or provide for the holding of conferences for the settlement or simplification of the issues with the consent of the parties; (9) Perform such acts and take such measures as are necessary or appropriate to the efficient conduct of any proceeding; and (10) Make decisions.
Title 31: Money and Finance: Treasury
PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart D—Rules Applicable to Disciplinary Proceedings
§ 10.70 Administrative Law Judge.
