Other Fields
Agency Scheme: 
ADJUDICATION STRUCTURE
Hearing Level: Basic Structure
Name of Hearing Office (local name): 
Office of Administrative Law Judges
Name of Hearing Office (global name): 
Department of the Treasury: Office of Administrative Law Judges
Hearing Officer #1 (Title): 
Administrative Law Judge (ALJ)
Are administrative appeals permitted from final decisions at the hearing-level stage?: 
Yes (All Types of Cases)
Comments/Notes on Adjudication Structure: 

This Type A formal adjudication scheme consists of an ALJ as a hearing officer, with the right to appeal to the Secretary or a designee of the Secretary. This scheme covers 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 denial, suspension, revocation and annulment proceedings (see 27 U.S.C. §§ 204(b) and (e), 26 U.S.C. §§ 5171(d), 5271(c) and (e), 5712, 5713(b), 27 C.F.R. §§ 71.1 – 71.129). The proceedings are initiated by a Notice of Contemplated Disapproval or Order to Show Cause.

For OFAC Cuba cases, the Director of OFAC serves as a pre-hearing/first-line decisional officer. The Director issues a Prepenalty Notice, containing the right to respond by written submissions and the right to request a hearing. However, a hearing won't be considered until a Penalty Notice is issued. 31 C.F.R. § 501.706(b)(3).

PROCESS & PROCEDURE - General Information
Are private parties permitted to have representation at hearings?: 
Yes (All Types of Cases)
Who may serve as a private party representative?: 
Either
About what percentage of private parties were represented at hearings (FY2013)?: 
100.00%
Is the agency permitted to have representation at hearings?: 
Yes (All Types of Cases)
Who may serve as an agency representative?: 
Either
Regulations/rules of practice for hearings (please include CFR citations): 
TTB: 27 C.F.R. 71.1 - 71.129.
PROCESS & PROCEDURE - Pre-Hearing Procedure
Is discovery permitted by either party at the hearing-level stage?: 
Yes (All Types of Cases)
Briefly describe the scope and type(s) of discovery available (e.g., depositions, interrogatories, etc.): 
Oral and written depositions allowed for all cases (31 C.F.R. 501.730 - 501.731, 10.71), and requests for admission are also allowed for IRS disciplinary cases (31 C.F.R. 10.71). TTB: Depositions generally allowed for all cases. 27 C.F.R. 71.125. Production of documents can be required by subpoena. 27 C.F.R. 71.125 - 71.126. The Federal Rules of Civil Procedure are deemed a guide for any other manner of discovery not specifically provided for by TTB's regulations. 27 C.F.R. 71.2.
Does the hearing officer have subpoena authority?: 
Yes (All Types of Cases)
Are ex parte contacts prohibited?: 
Yes (All Types of Cases)
Are parties provided notice of hearing?: 
Yes (All Types of Cases)
How far in advance of the hearing date is notice typically provided?: 
45 Days
PROCESS & PROCEDURE - Hearing Procedure
What types of hearings are permitted at the hearing-level stage?: 
Written (Document-Only) Hearing
In-Person
How is the type of hearing selected: 
By Private Party
Required by Rule
Depends on Nature of Case/Claim
Please describe: 
For OFAC Cuba cases, hearings are generally oral as specified by rule. See 31 C.F.R. §§ 501.718. For IRS disciplinary cases, the respondent has a choice between oral and written hearings. 31 C.F.R. § 10.72(a)(3)(iv)(D). For TTB permit cases, the respondent may waive an in-person hearing and stipulate to adjudication upon written submissions. 27 C.F.R. 71.71.
How many hearing officers preside at each hearing?: 
Varies by Case
If "Varies by Case," please describe: 
For OFAC Cuba cases, hearings are typically oral and there is one hearing officer. For IRS disciplinary cases and TTB permit cases, the respondent has a choice between oral and written hearings/adjudication, so there may not be a presiding hearing officer.
Is witness testimony permitted at hearings?: 
Varies by Case
If "Varies by Case," please describe: 
For OFAC Cuba cases, hearings are oral and witness testimony is permitted. For IRS disciplinary cases, the respondent has a choice between oral and written hearings. For TTB permit cases with oral hearings, witness testimony is permitted. This question is not applicable to written hearings or adjudications.
Can parties cross-examine witnesses?: 
Varies by Case
If "Varies by Case," please describe: 
For OFAC Cuba cases, hearings are oral and cross-examination is permitted. For IRS disciplinary cases, the respondent has a choice between oral and written hearings. For TTB permit cases with oral hearings, cross- examination is permitted. This question is not applicable to written hearings.
Can third-parties submit amicus briefs and/or evidence?: 
No
Are hearings recorded and/or transcribed?: 
Yes
N/A (Document-Only Hearings)
Are hearings open to the public?: 
Varies by Case
If "Varies by Case," please describe: 
For OFAC Cuba cases, hearings are oral and witness testimony is permitted. For IRS disciplinary cases, the respondent has a choice between oral and written hearings. When there is a hearing, the hearing is always open to the public. TTB permit hearings are presumed closed. This question is not applicable to written hearings.
PROCESS & PROCEDURE - Post-Hearing Procedure
Who typically drafts the decision at the hearing-level stage?: 
Adjudication Officer
Who has authority to issue final decisions?: 
Adjudication Officer
Do agency regulations or guidance provide time limits for issuance of final decisions?: 
Yes (Some Types of Cases)
If "Yes," please specify these time limit(s): 
IRS disciplinary cases: 180 days after hearing, 31 C.F.R. 10.76(a)(1), or 60 or 90 days after motion filed in summary judgment cases. See § 10.76(a)(2). There is no specific time limit for TTB permit cases.
About how long does it take on average—as of FY2013—to adjudicate claims/cases at the hearinglevel stage (i.e., from case filing: 
180 Days
Is judicial review available after issuance of a final decision?: 
Yes (Some Types of Cases)
PROCESS & PROCEDURE - Case Management
How are claims/cases processed at the hearing-level stage?: 
Differentiated Case Management
Does the agency permit web-based electronic filing of hearing-related briefs or other documents?: 
No
Are final decisions 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: 
OFAC Cuba civil penalty/enforcement cases are posted here, along with other OFAC sanctions actions/cases: <http://www.treasury.gov/resource-center/sanctions/CivPen/Pages/civpen-index2.aspx>. TTB final decisions are not published.
Do agency regulations/rules of practice specify the contents of the administrative record at the hearing-level stage?: 
Yes (Some Types of Cases)
If "Yes," please provide citation(s): 
31 C.F.R. 501.739 (OFAC Cuba cases) 27 C.F.R. 71.128 (TTB: what constitutes record)
Do agency regulations/rules of practice provide for closure of the record at the hearing-level stage (subject to applicable exce: 
No
PROCESS & PROCEDURE - Comments
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).
ADR: General Information
Is ADR available at one or more points during the hearing process?: 
Yes
If "Yes," when is ADR available?: 
Pre-Hearing
Is ADR a mandatory or voluntary process?: 
Voluntary
What type(s) of ADR are available?: 
Settlement Conference
Who conducts the ADR?: 
Agency Counsel
Other
If "Other," please specify:: 
Director of OFAC can in some cases preside over settlement conferences for Cuba sanctions cases. See 31 C.F.R. § 501.710.
Regulations/rules of practice governing ADR process (please include CFR citations): 
31 C.F.R. §§ 501.710, 501.722, 10.70
CASELOAD STATISTICS - Summary Statistics
Total # Cases Filed/Opened (FY2013): 
5
Total # Cases Decided/Closed (FY2013): 
2
Total # Cases Pending (End of FY2013): 
3
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