Example. The following example illustrates the principles of this paragraph (b):
(c) Requesting a CDP hearing—(1) In general. When a taxpayer is entitled to a CDP hearing under section 6330, the CDP hearing must be requested during the 30-day period that commences the day after the date of the CDP Notice.
(2) Questions and answers. The questions and answers illustrate the provisions of this paragraph (c) as follows:


26 CFR § 301.6330-1

Scoping language

Is this correct? or