U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

§ 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.