10.76—Decision of Administrative Law Judge.
(a) In general—
(1) Hearings.
Within 180 days after the
conclusion of a hearing and the receipt of any
proposed findings and conclusions timely submitted
by the parties, the Administrative Law Judge
should enter a decision in the case. The decision
must include a statement of findings and
conclusions, as well as the reasons or basis for
making such findings and conclusions, and an order
of censure, suspension, disbarment, monetary
penalty, disqualification, or dismissal of the
complaint.
(2) Summary adjudication.
In the
event that a motion for summary adjudication is
filed, the Administrative Law Judge should rule on
the motion for summary adjudication within 60 days
after the party in opposition files a written
response, or if no written response is filed,
within 90 days after the motion for summary
adjudication is filed. A decision shall thereafter
be rendered if the pleadings, depositions,
admissions, and any other admissible evidence show
that there is no genuine issue of material fact
and that a decision may be rendered as a matter of
law. The decision must include a statement of
conclusions, as well as the reasons or basis for
making such conclusions, and an order of censure,
suspension, disbarment, monetary penalty,
disqualification, or dismissal of the
complaint.
(3)
Returns and return
information. In the decision, the
Administrative Law Judge should use the code
assigned to third party taxpayers (described in §
10.72(d) ).
(b) Standard of proof.
If the
sanction is censure or a suspension of less than
six months' duration, the Administrative Law
Judge, in rendering findings and
conclusions, will consider an allegation of fact
to be proven if it is established by the party who
is alleging the fact by a preponderance of the
evidence in the record. If the sanction is a
monetary penalty, disbarment or a suspension of
six months or longer duration, an allegation of
fact that is necessary for a finding against the
practitioner must be proven by clear and
convincing evidence in the record. An allegation
of fact that is necessary for a finding of
disqualification against an appraiser must be
proven by clear and convincing evidence in the
record.
(c) Copy of decision.
The
Administrative Law Judge will provide the decision
to the Director of the Office of Professional
Responsibility, with a copy to the Director's
authorized representative, and a copy of the
decision to the respondent or the respondent's
authorized representative.
(d) When final.
In the absence of
an appeal to the Secretary of the Treasury or
delegate, the decision of the Administrative Law
Judge will, without further proceedings, become
the decision of the agency 30 days after the date
of the Administrative Law Judge's decision.
(e) Effective/applicability date.
This section is applicable to proceedings
initiated on or after September 26, 2007.