31 CFR § 391.5Chapter II
§ 391.5 Waiver approval.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
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.
eCFR data current as of: June 10, 2026
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