(a) Each Office of Appeals and Hearings decision will be in writing and will separately set out:
- (1) Findings of fact;
- (2) Conclusions of law; and
- (3) An order.
- (b) The office will furnish each party a copy of the findings of fact, conclusions of law, and order by mailing a copy to the party's last known address by regular mail or electronically for parties that have opted to receive electronic communications.