Article 4c - Other Requests for Relief of Penalties and Interest
- Section 5244 - No Independent Right to Oral Board Hearing on a Request for Relief; Applicable Procedures for Requests Included in Petitions or Claims; and Association with Related Petitions or Claims
- Section 5245 - Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause
- Section 5246 - Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay
- Section 5247 - Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice
- Section 5248 - Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster
- Section 5249 - Filing Requests for Relief
- Section 5249.4 - Assignment and Acknowledgement of Requests for Relief
- Section 5249.6 - Reviewing Requests for Relief