26 CFR § 403.41 - Discontinuance of administrative proceedings.

---
identifier: "/us/cfr/t26/s403.41"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 403.41 - Discontinuance of administrative proceedings."
title_number: 26
title_name: "Internal Revenue"
section_number: "403.41"
section_name: "Discontinuance of administrative proceedings."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "403"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805."
regulatory_source: "T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted."
cfr_part: "403"
---


# 403.41 Discontinuance of administrative proceedings.

If the petition is filed prior to sale or other disposition of the property, proceedings to effect such sale or other disposition will be discontinued until the petition is either allowed or denied.