Code of Federal Regulations · Section
§ 391.5 — Waiver Approval
31 C.F.R. § 391.5
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Waivers of late charges shall be approved by the Commissioner of the Bureau of the Fiscal Service or designee, except that compromises and terminations of the underlying claim shall be upon the recommendation of the Chief Counsel in accordance with 31 CFR 5.3.
Authorizing Statute
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Definitions and application31 U.S.C. § 3701
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Collection and compromise31 U.S.C. § 3711
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Interest and penalty on claims31 U.S.C. § 3717