Examples. The following examples illustrate the principles of this paragraph (a):
(b) Entitlement to a CDP hearing -
(1) In general. A taxpayer is entitled to one CDP hearing with respect to the unpaid tax and tax periods covered by the pre-levy or post-levy CDP Notice provided to the taxpayer. The taxpayer must request the CDP hearing within the 30-day period commencing on the day after the date of the CDP Notice.
(2) Questions and answers. The questions and answers illustrate the provisions of this paragraph (b) as follows:


26 CFR § 301.6330-1

Scoping language

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