31 CFR 391.4 - Documentary evidence.
(a) When late charges are waived, the debtor's administrative file shall be properly documented with a memorandum. The memorandum shall contain a brief narrative statement describing the circumstances leading to the waiver and the reason(s) for granting the waiver.
Title 31 published on 2014-07-01.
No entries appear in the Federal Register after this date, for 31 CFR Part 391.