We provide a paper hearing--
(a) If you request a paper hearing;
(b) If you requested an oral hearing, but we determine under Sec. 34.9(e) that you have withdrawn that request;
(c) If you fail to appear for a scheduled oral hearing, as provided in Sec. 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)