[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR403.40]

[Page 774]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403--DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
            Subpart D--Remission or Mitigation of Forfeitures
 
Sec. 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.