{"data":{"id":"us/26-cfr-403.42","jurisdiction":"us","citation":"26 CFR 403.42","heading":"Return of defective petition.","body":"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.","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":"536c7902e86b22a08cfde666624f7198ec7af6bcb7612a8bd6d891d477d489fe","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.41","next":"us/26-cfr-403.43"},"notice":"GroundRules: Original legal text. Not legal advice."}