30.26—What special rules apply to an oral hearing?
(a)
The oral hearing under § 30.25 is not a formal evidentiary hearing subject to 5 U.S.C. 554, unless required by law.
(3)
Review the evidence presented at the hearing, the documents submitted by the debtor, and other relevant evidence; and
(4)
After considering the evidence, notify the debtor in writing of the official's decision regarding the issues identified in the notice under § 30.22(b)(3)(ii) or § 30.33(b)(3)(ii) and, if appropriate, the question of waiver of the debt.
(d)
The official designated under paragraph (c) of this section may decline to hear any witnesses or testimony not identified by the debtor in accordance with § 30.25(b)(2).
(e)
The decision of the designated official under paragraph (c) of this section constitutes the final decision of the Secretary.