26 C.F.R. § 403.42 Return of defective petition.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart D—Remission or Mitigation of Forfeitures
§ 403.42 Return of defective petition.