26 C.F.R. § 403.36
Interest claimed.
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.