Comments/Notes on Hearing-Level Process & Procedures (Optional):
Although an ALJ subpoena power is not explicitly mentioned in IRS disciplinary proceedings, the ALJs are given broad power to "perform acts and take measures as necessary to promote the efficient conduct of any proceeding," 31 C.F.R. §§ 10.10(b)(9), 8.62(b)(10), which may include subpoenas.
Notice in advance of a hearing must be no less than 45 days' notice of hearing info in OFAC Cuba sanctions cases, 31 C.F.R. § 501.715, and within 180 days after time for filing the answer for IRS disciplinary cases, 31 C.F.R. § 10.72(a)(2).
In the absence of an appeal to the Secretary of the Treasury or delegate (or the Secretary's intervention), the ALJ's decision becomes the Department's final decision in 30 days, for IRS disciplinary proceedings. See 31 C.F.R. §§ 10.76(d), 8.68. In OFAC Cuba sanctions cases, the ALJ's decision becomes the Department's final decision unless the Secretary/designee reviews. 31 C.F.R. § 501.740(c).