26 CFR 403.36 - Interest claimed.

Code of Federal Regulations - Title 26: Internal Revenue

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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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