[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR403.40] [Page 778] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 403_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents Subpart D_Remission or Mitigation of Forfeitures Sec. 403.40 Place of filing. The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.