{"data":{"id":"us/26-cfr-403.40","jurisdiction":"us","citation":"26 CFR 403.40","heading":"Place of filing.","body":"The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2abf0505e97efa00782019d8d32475d27113a5e91e787d96840cdd5ab7f3549a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.39","next":"us/26-cfr-403.41"},"notice":"GroundRules: Original legal text. Not legal advice."}