Abatement of penalty and interest; compromise.

# (1)

In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or

# (2)

Compromise taxes levied under this chapter if there is reasonable doubt as to:

# (A)

The liability of the real property or taxpayer; or

# (B)

The collectibility of the tax; provided, that:

(i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and

(ii) Subordinate liens shall be released before the tax is compromised.