Section 76.27 - The hearing and burden of proof(a) The Judge shall conduct a hearing on the record in order to determine whether the respondent is liable for a civil penalty under 28 CFR 76.3 and, if so, the appropriate amount of any such civil penalty, considering the income and net assets of the respondent.(b) The United States Attorney shall prove respondent's liability and appropriateness of the amount of the penalty by a preponderance of the evidence.(c) The respondent shall prove any affirmative defenses by a preponderance of the evidence.(d) The hearing shall be open to the public unless otherwise closed by the Judge for good cause shown.