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05/07/2026
Subpart D—Administrative Hearings
§150.403 Scope of ALJ’s authority
§150.405 Filing of request for hearing
§150.407 Form and content of request for hearing
§150.409 Amendment of notice of assessment or request for hearing
§150.411 Dismissal of request for hearing
§150.417 Issues to be heard and decided by ALJ
§150.421 Appearance of counsel
§150.423 Communications with the ALJ.
§150.427 Form and service of submissions
§150.429 Computation of time and extensions of time
§150.431 Acknowledgment of request for hearing
§150.437 Submission of briefs and proposed hearing exhibits
§150.439 Effect of submission of proposed hearing exhibits
§150.441 Prehearing conferences
§150.457 Review by Administrator
§150.461 Failure to pay assessment
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