26 CFR § 403.42 - Return of defective petition.

---
identifier: "/us/cfr/t26/s403.42"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 403.42 - Return of defective petition."
title_number: 26
title_name: "Internal Revenue"
section_number: "403.42"
section_name: "Return of defective petition."
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"
---


# 403.42 Return of defective petition.

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.