Section 355.5 - Review by the reviewing official(a) If, based on the report of the investigating official under § 355.4(b) , the reviewing official determines that there is adequate evidence to believe that a person is liable under § 355.3 of this part, the reviewing official shall transmit to the Attorney General a written notice of the reviewing official's intention to issue a complaint under § 355.7 .(b) Such notice shall include- (1) A statement of the reviewing official's reasons for issuing a complaint;(2) A statement specifying the evidence that supports the allegations of liability;(3) A description of the claims or statements upon which the allegations of liability are based;(4) An estimate of the amount of money or the value of property, services, or other benefits requested or demanded in violation of § 355.3 this part;(5) A statement of any exculpatory or mitigating circumstances that may relate to the claims or statements known by the reviewing official or the investigating official; and(6) A statement that there is a reasonable prospect of collecting an appropriate amount of penalties and assessments. Such a statement may be based upon information then known or an absence of any information indicating that the person may be unable to pay such an amount.