26 CFR § 403.36 Disposition of Seized Personal Property

§ 403.36 Interest claimed.

Current through Oct 2, 2026 · Read all of Part 403

Any person claiming an interest in property seized by an officer of the Internal Revenue Service as subject to administrative forfeiture under this part may file a petition addressed to the District Director of the internal revenue district in which the property was seized for remission or mitigation of the forfeiture of such property.

← § 403.35 Laws applicable.§ 403.37 Form of the petition. →