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]
§ 403.42 - Return of defective petition.

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.

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 403.42
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