Code of Federal Regulations · Section
§ 403.42 — Return Of Defective Petition
26 C.F.R. § 403.42
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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.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805