Section 1018.94 - Review within the Board(a)Notification by Debtor. A debtor who receives a Notice of Intent has the right to present evidence that all or part of the debt is not past-due or not legally enforceable. To exercise this right, the debtor must: (1) Send a written request for a review of the evidence to the address provided in the notice.(2) State in the request the amount disputed and the reasons why the debtor believes that the debt is not past-due or is not legally enforceable.(3) Include in the request any documents which the debtor wishes to be considered or state that additional information will be submitted within the 60-day period.(b)Submission of evidence. The debtor may submit evidence showing that all or part of the debt is not past-due or not legally enforceable along with the notification required by paragraph (a) of this section. Failure to submit the notification and evidence within 60 days will result in an automatic referral of the debt to the IRS without further action by the Board.(c)Review of the evidence. The Board will consider all available evidence related to the debt. Within 30 days, if feasible, the Board will notify the debtor whether the Board has sustained, amended, or canceled its determination that the debt is past-due and legally enforceable.