CFR›Title 19›Chapter I›Part 172›Subpart E ContainsSections 172.41–172.43CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Supplemental Petitions for Relief Sections 172.41 § 172.41 Time and place of filing. 172.42 § 172.42 Supplemental petition decision authority. 172.43 § 172.43 Waiver of statute of limitations. Previous D Subpart D—Offers in Compromise