The department shall mail notice of time and place of hearing to the debtor at least seven (7) days before the date of the hearing. The notice shall be issued in the language of the tax debtor if the request for hearing indicates the tax debtor is not proficient in English. The time of notice may be shortened with the consent of the debtor. The debtor may waive notice of hearing. The department shall set the date of the hearing to provide sufficient time for a hearing official to hear the matter and issue a written decision within fifteen (15) days of receipt by the department of the debtor's request for hearing.

The place of hearing shall be designated by the department with due regard for the place of residence of the debtor. The place of hearing may be the office which issued the Withholding Order for Taxes.