400.133—Written decision following a hearing.
(1)
A statement of the facts presented at the hearing supporting the nature and origin of the alleged debt and those presented to refute the debt;
(2)
The hearing officer's analysis, findings, and conclusions, considering all the evidence presented and the respective burdens of the parties, in light of the hearing;
(5)
The determination of the amount of the debt at this hearing is the final agency action on this matter.