26 C.F.R. § 403.40
Place of filing.
Cite as 26 C.F.R. § 403.40 (2026)
The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.
26 C.F.R. § 403.40
Cite as 26 C.F.R. § 403.40 (2026)