GroundRules
26 CFR 403.42: Return of defective petition.
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 defective in some correctable respect, the original of the petition will be returned by letter to the petitioner who will be allowed to submit a corrected petition, in triplicate, within a reasonable time.
Collected 2026-08-27T02:25:11Z. Source file · JSON