§403.42. Return of defective petition.
26 C.F.R. § 403.42
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.
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.