(a) After the hearing and the receipt of briefs, if any, the Presiding Officer will issue a written initial decision, including findings and determinations. The decision will include the findings of fact and conclusions of law the Presiding Officer relied on in determining whether the Respondent is liable under 31 U.S.C. 3802,and,if, will set forth the amount of any penaltiesand assessments.

(b) The Presiding Officer will promptly send each party a copy of the initial decision, and a statement describing the right of any person determined to be liable under 31 U.S.C. 3802 to appeal the decision of the Presiding Officer to the Judicial Officer in accordance with § 962.21 (Rule 21).

(c) Unless the Respondent appeals the Presiding Officer's initial decision, that decision, including the findings and determinations, is final.