Other Fields
Agency Scheme: 
TRSYALJS0001
Level: 
Appeal Level One
ADJUDICATION STRUCTURE
Appeals: Basic Structure
Appeal Office (local name): 
Office of the Secretary
Appeal Office (global name): 
Department of the Treasury: Office of the Secretary
Appeal Officer #2 (Title): 
Secretary's designee - Delegated to appropriate Treasury official/bureau head/staff (see Treasury Order 101-05)
Are administrative appeals permitted from final decisions issued by this appellate office?: 
No
Comments/Notes on Adjudication Structure: 
This form covers appeals from three types of cases: [1] Office of Foreign Assets Control (OFAC) enforcement cases for U.S. sanctions against Cuba (see 31 C.F.R. Part 501 Subpart D, Part 515); [2] IRS practice discipline proceedings (see 31 C.F.R. §§ 10.50 - 10.53, 10.60 - 10.82); and [3] Alcohol and Tobacco Tax and Trade Bureau (TTB) permit proceedings (see 27 C.F.R. Part 71).
PROCESS & PROCEDURE - General Information
Which party (or parties) is/are permitted to file appeals with this office?: 
Either
Are private parties permitted to have representation at appeal hearings?: 
Yes (All Types of Cases)
Who may serve as a private party representative?: 
Either
Is the agency permitted to have representation at appeal hearings?: 
Yes (All Types of Cases)
Who may serve as an agency representative?: 
Either
Are ex parte contacts prohibited?: 
Yes (All Types of Cases)
Regulations/rules of practice for appeal hearings (please include CFR citations): 
For TTB permit proceedings, 27 C.F.R. 71.115 - 71.116. 31 C.F.R. §§ 501.101 - 501.301, 501.741 - 501.747; 10.1 - 10.9, 10.77 - 10.82
Other published guidance for appeal hearings (if any): 
OFAC Enforcement Guidelines: <http://www.treasury.gov/resource-center/sanctions/OFAC-Enforcement/Pages/enforcement.aspx>
PROCESS & PROCEDURE - Hearing Procedure
What types of hearings are permitted on appeals adjudicated by this office?: 
Written (Document-Only) Hearing
Please provide the approximate percentage of each type of hearing relative to the total number of appeal hearings (FY2013)
Written (Document-Only) Hearing: 
100%
How is the type of hearing selected for appeals heard by this office?: 
Required by Rule
How many appeal officers preside at each hearing?: 
One
Is factual development permitted at the appellate hearing as a means of supplementing the record from below?: 
Yes (Some Types of Cases)
Can third-parties submit amicus briefs and/or evidence?: 
No
Are appeal hearings recorded and/or transcribed?: 
N/A (Document-Only Hearings)
Are appeal hearings open to the public?: 
N/A (Document-Only Hearing)
PROCESS & PROCEDURE - Post-Hearing Procedure
Who typically drafts final decisions on appellate cases adjudicated by this office?: 
Adjudication Officer
Who has authority to issue final decisions on appellate cases adjudicated by this office?: 
Adjudication Officer
Do agency regulations or guidance provide time limits for issuance of final decisions on appellate cases?: 
Yes (Some Types of Cases)
If "Yes," please specify these time limit(s): 
For IRS disciplinary cases, the Secretary or designee must decide within 180 days after receipt of the appeal. 31 C.F.R. 10.78. For TTB cases, there is no time limit.
Is judicial review available after issuance of a final decision on appellate cases adjudicated by this office?: 
Yes (Some Types of Cases)
If "Yes (Some Types of Cases)," please describe types of decisions/cases that are judicially reviewable: 
TTB: judicial review is available, as provided by 27 C.F.R. 71.118
PROCESS & PROCEDURE - Case Management
Does the agency permit web-based electronic filing of briefs or other documents in cases adjudicated by this appellate office?: 
No
Are final decisions issued by this appellate office published and/or posted on the agency website?: 
Yes (Some Decisions)
If "Yes (Some Decisions)," how does the agency determine which final decisions to publish/post? Please briefly describe: 
Reasons that some decisions are posted are unavailable. See, e.g., IRS disciplinary decision: <http://www.irs.gov/pub/irs-utl/robert_alan_jones_initial_decision_on_appeal.pdf>; OFAC Cuba sanctions decisions, mixed with other sanctions decisions: <http://www.treasury.gov/resource-center/sanctions/CivPen/Pages/civpen-index2.aspx>.
Do agency regulations/rules of practice specify the contents of the administrative record on appeals heard by this office?: 
Yes (Some Types of Cases)
If "Yes," please provide citation(s): 
OFAC Cuba sanctions cases: 31 C.F.R. 501.744 TTB: not specified
Do agency regulations/rules of practice provide for closure of the record on appeals heard by this office?: 
No
PROCESS & PROCEDURE
Comments/Notes on Appellate Process & Procedures (Optional): 
The Secretary, or his/her designee, has discretion over whether to grant review of the ALJ's decision in an OFAC Cuba case. The Secretary or designee may review the decision on the petition of either party, or upon his or her own motion. 31 C.F.R. 501.741(a). Judicial review is available for OFAC Cuba sanctions cases. See 31 C.F.R. 501.703(a)(7). Factual development at the appellate level is possible for OFAC Cuba sanctions (31 C.F.R. 501.744(a)(4)), but not for IRS disciplinary cases (31 C.F.R. 10.78(b), 8.70).
CASELOAD STATISTICS - Supplementary Statistics
Does your agency maintain annual caseload statistics for this hearing office by case type (e.g., discrimination complaint, licen: 
No
Verified by Agency: 
Verified