(a) Waiver.
Failure to request a hearing pursuant to § 622.56 constitutes a waiver of the opportunity for a hearing and the notice of assessment issued pursuant to § 622.55 will constitute a final and unappealable order.
(b) Consent.
Any party afforded a hearing who does not appear at the hearing personally or by a duly authorized representative is deemed to have consented to the issuance of an assessment order.
Code of Federal Regulations
[51 FR 21139, June 11, 1986, as amended at 70 FR 12585, Mar. 15, 2005]