Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.771.105 Administrative law judge's findings and recommended decision

(a) A brief statement of the issues of fact involved in the proceeding;

(b) The administrative law judge's findings and conclusions, as well as the reasons or basis therefor with record references, upon all the material issues of fact, law, or discretion presented on the record (including, when appropriate, comment as to the credibility and demeanor of the witnesses);  and

(c) The administrative law judge's recommended determination as to the revocation or denial at issue.