- (a) An administrative adjudication is initiated by the request of the respondent for a formal hearing and upon which event the Assessment Coordination Division shall issue a notice of hearing.
(b)
(1) The notice of hearing will be sent to the respondent by United States mail with:
- (A) Return receipt requested; and
- (B) Delivery restricted to the named recipient or his or her agent.
- (2) Notice shall be sufficient when it is so mailed to the respondent's latest address on file with the division.
- (c) Notice will be mailed at least twenty (20) days before the scheduled hearing.
(d) The notice will include a:
- (1) Statement of the time, place, and nature of the hearing;
- (2) Statement of the legal authority and jurisdiction under which the hearing is to be held; and
- (3) Short and plain statement of the matters of fact and law asserted.