Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 403Subpart D - Subpart D—Remission or Mitigation of Forfeitures
View all text of Subpart D [§ 403.35 - § 403.45]
§ 403.40 - Place of filing.

The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.

authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
cite as: 26 CFR 403.40
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