§ 63.63. Agreement to compromise.

 (a)  Application for compromise of contributions, interest or penalties under the provisions of section 309.1 of the Law (43 P. S. §  789.1) shall be made to the Bureau on Form UC-168, Application for Agreement to Compromise. The application shall be properly executed under oath, by the employer or his authorized representative, and shall have attached thereto and made a part thereof such additional information as the Bureau may require.

 (b)  All contributions, interest and penalties, other than those for which application for compromise is being made, and all legal costs incurred by the Bureau shall be paid in full before the Bureau will give consideration to an employer’s application. The amount offered in compromise shall accompany each application but the Bureau may waive this requirement when the circumstances justify the exception.