Current through L. 2024, c. 185.
Section 1596 - Waiver of interest and penaltyThe Administrator:
(1) may waive, in whole or in part, interest under subsection 1594(a) of this title and penalties under subsection 1594(b) or section 1595 of this title; and(2) shall waive a penalty under subsection 1594(b) of this title if the Administrator determines that the holder acted in good faith and without negligence.Added 2019, No. 93 (Adj. Sess.) , § 2, eff. 1/1/2021.