Home › CFR › Title 31 › Part 39131 CFR Part 391 — Waiver of Interest, Administrative Costs, and Penalties§ 391.0— Scope of regulations.§ 391.1— General.§ 391.2— Equitable considerations.§ 391.3— Resolution of disputes.§ 391.4— Documentary evidence.§ 391.5— Waiver approval.