GroundRules
26 CFR 403.41: Discontinuance of administrative proceedings.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- Subpart D—Remission or Mitigation of Forfeitures
If the petition is filed prior to sale or other disposition of the property, proceedings to effect such sale or other disposition will be discontinued until the petition is either allowed or denied.
Collected 2026-08-27T02:25:11Z. Source file · JSON