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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION (Parts 300–421) > PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY > SUBPART D—Remission or Mitigation of Forfeitures (§403.35 to §403.45) > 403.40—Place of filing.
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.