26 C.F.R. § 403.41 Discontinuance of administrative proceedings.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart D—Remission or Mitigation of Forfeitures
§ 403.41 Discontinuance of administrative proceedings.