26 CFR § 403.40 Disposition of Seized Personal Property

§ 403.40 Place of filing.

Current through Oct 2, 2026 · Read all of Part 403

The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.

← § 403.39 Time of filing petition.§ 403.41 Discontinuance of administrative proceedings. →