(a) If a respondent elects to request a hearing, the respondent must submit a written request to the Office of the Chief Counsel referring to the case number which appeared on the demand letter. The request must—

1. (1) State the name and email address of the respondent and of the person signing the request, if different from the respondent;
2. (2) State with respect to each allegation whether it is admitted or denied; and
3. (3) State with particularity the issues to be raised by the respondent at the hearing.