{"type":"doc","content":[{"type":"section","attrs":{"id":"navPoint_189"},"content":[{"type":"heading","attrs":{"id":"v0-p-3309","level":5},"content":[{"type":"text","text":"35AR","marks":[{"type":"bold"}]},{"type":"text","text":"  ","marks":[{"type":"bold"}]},{"type":"text","text":"Form of direction","marks":[{"type":"bold"}]}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(1)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3310"},"content":[{"type":"text","text":"A direction under section"},{"type":"text","text":" "},{"type":"text","text":"35AQ may be given:"}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(a)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3311"},"content":[{"type":"text","text":"orally; or"}]}]},{"type":"legalListItem","attrs":{"marker":"(b)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3312"},"content":[{"type":"text","text":"in writing."}]}]}]}]},{"type":"legalListItem","attrs":{"marker":"(2)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3313"},"content":[{"type":"text","text":"The Secretary must not give a direction under section"},{"type":"text","text":" "},{"type":"text","text":"35AQ orally unless the delay that would occur if the direction were to be given in writing would frustrate the effectiveness of the direction."}]}]},{"type":"legalListItem","attrs":{"marker":"(3)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3314"},"content":[{"type":"text","text":"If a direction under section"},{"type":"text","text":" "},{"type":"text","text":"35AQ is given orally to an entity, the Secretary must:"}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(a)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3315"},"content":[{"type":"text","text":"do both of the following:"}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(i)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3316"},"content":[{"type":"text","text":"make a written record of the direction;"}]}]},{"type":"legalListItem","attrs":{"marker":"(ii)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3317"},"content":[{"type":"text","text":"give a copy of the written record of the direction to the entity; and"}]}]}]}]},{"type":"legalListItem","attrs":{"marker":"(b)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3318"},"content":[{"type":"text","text":"do so within 48 hours after the direction is given."}]}]}]}]}]}]}]}