§403.39. Time of filing petition. — Inbound Citations
26 C.F.R. § 403.39
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 26 C.F.R. § 403.39 as a whole
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(b) In the event the petition is filed for the restoration of the proceeds derived from sale of the property pursuant to an administrative forfeiture, it should contain, or be supported by, satisfactory proof that the petitioner did not know and could not have known of the seizure prior to the declaration of forfeiture. (See also § 403.39)