26 CFR 403.42 - Return of defective petition.

Regulations last checked for updates: Feb 11, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Subpart D [§ 403.35 - § 403.45]

§ 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.

authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.

cite as: 26 CFR 403.42