Section 34.10 - Conditions for a paper hearingWe provide a paper hearing-
(a) If you request a paper hearing;(b) If you requested an oral hearing, but we determine under § 34.9(e) that you have withdrawn that request;(c) If you fail to appear for a scheduled oral hearing, as provided in § 34.15 ; or(d) If we deny a request for an oral hearing because we conclude that, by a review of the written record, we can resolve the issues raised by your objections. Authority: 31 U.S.C. 3720D