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Title 26: Internal Revenue
CHAPTER I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
SUBCHAPTER F: PROCEDURE AND ADMINISTRATION
PART 403: DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart D: Remission or Mitigation of Forfeitures
403.36 - Interest claimed.
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.
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