§19.840. How is fact-finding conducted?
31 C.F.R. § 19.840
If fact-finding is conducted—
You may present witnesses and other evidence, and confront any witness presented; and
The fact-finder must prepare written findings of fact for the record.
A transcribed record of fact-finding proceedings must be made, unless you as a respondent and the Department of the Treasury agree to waive it in advance. If you want a copy of the transcribed record, you may purchase it.
Notes, amendments, and revision history
Authority
Authority: Sec. 2455, Pub. L. 103-355, 108 Stat. 3327 (31 U.S.C. 6101 note); E.O. 11738 (3 CFR, 1973 Comp., p. 799); E.O. 12549 (3 CFR, 1986 Comp., p. 189); E.O. 12689 (3 CFR, 1989 Comp., p. 235).
Source
Source: 68 FR 66544, 66605, 66607, Nov. 26, 2003, unless otherwise noted.