31 CFR 391.3 - Resolution of disputes.
§ 391.3
Resolution of disputes.
(a)
To avoid the accrual of additional late charges during the resolution of a dispute, a debtor has the option of paying the amount of the claim and filing a request for a refund together with a request for review of the claim.
(b)
Where the claim is a result of the Bureau's administrative error, late charges accruing during the review period may be waived unless the Bureau's actions would have placed a reasonable person on notice that the Bureau erred and that the person should inquire further.
Title 31 published on 2012-07-01
no entries appear in the Federal Register after this date.
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