§403.40. Place of filing.
26 C.F.R. § 403.40
The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.
Notes, amendments, and revision history
Authority
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
Source
Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.