26 C.F.R. § 403.36

Interest claimed.

Last amended: 2016Year: 2026Length: 54 wordsOfficial source

Cite as 26 C.F.R. § 403.36 (2026)

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.
26 C.F.R. § 403.36: Interest claimed. | Justis AI