26 C.F.R. § 403.40 Place of filing.
Title 26 - Internal Revenue
The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.
Title 26: Internal Revenue
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart D—Remission or Mitigation of Forfeitures
§ 403.40 Place of filing.
