If the debtor timely notifies the Department that he or she is complying with the procedures in Sec. 89.43(a) of this subpart and timely submits additional information in accordance with Sec. 89.43(b) of this subpart, the debt will not be referred to the IRS while the matter is under review by the Department. Referral will not be made until the issuance of a written decision, in accordance with Sec. 89.45 of this subpart, which sustains or amends the Department's original determination.