---
kind: "section"
citation: "45 C.F.R. § 156.907"
title: "45"
number: "156.907"
heading: "Form and content of request for hearing."
url: "https://uscodex.org/cfr/45/156.907"
---

# §156.907. Form and content of request for hearing.

- (a) The request for hearing must do the following:
  - (1) Identify any factual or legal bases for the assessment or decertifications with which the respondent disagrees.
  - (2) Describe with reasonable specificity the basis for the disagreement, including any affirmative facts or legal arguments on which the respondent is relying.
- (b) **Identify the relevant notice of assessment or decertification by date and attach a copy of the notice.**

## Notes

### Source

Source: 78 FR 65101, Oct. 30, 2013, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 18021-18024, 18031-18032, 18041-18042, 18044, 18054, 18061, 18063, 18071, 18082, and 26 U.S.C. 36B.

### Source

Source: 76 FR 77411, Dec. 13, 2011, unless otherwise noted.
