---
kind: "section"
citation: "26 C.F.R. § 403.40"
title: "26"
number: "403.40"
heading: "Place of filing."
url: "https://uscodex.org/cfr/26/403.40"
---

# §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.


## Notes

### 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.