§ 1596. Waiver of interest and penalty The 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.
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