# Treas. Reg. § 403.42: Return of defective petition.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-403.42>.

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.