---
kind: "section"
citation: "31 C.F.R. § 19.840"
title: "31"
number: "19.840"
heading: "How is fact-finding conducted?"
url: "https://uscodex.org/cfr/31/19.840"
---

# §19.840. How is fact-finding conducted?

- (a) If fact-finding is conducted—
  - (1) You may present witnesses and other evidence, and confront any witness presented; and
  - (2) The fact-finder must prepare written findings of fact for the record.
- (b) 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

### 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.