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Code of Federal Regulations Title 26. Internal Revenue § 26.403.42 Return of defective petition

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.403.42 Return of defective petition - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-403-42/

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