10.78—Decision on review.
(a) Decision on review.
On appeal
from or review of the decision of the
Administrative Law Judge, the Secretary of the
Treasury, or delegate, will make the agency
decision. The Secretary of the Treasury, or
delegate, should make the agency decision within
180 days after receipt of the appeal.
(b) Standard of review.
The
decision of the Administrative Law Judge will not
be reversed unless the appellant establishes that
the decision is clearly erroneous in light of the
evidence in the record and applicable law. Issues
that are exclusively matters of law will be
reviewed de novo. In the event that the Secretary
of the Treasury, or delegate, determines that
there are unresolved issues raised by the record,
the case may be remanded to the Administrative Law
Judge to elicit additional testimony or
evidence.
(c) Copy of decision on review.
The Secretary of the Treasury, or delegate, will
provide copies of the agency decision to the
Director of the Office of Professional
Responsibility and the respondent or the
respondent's authorized representative.