[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR403.36]

[Page 777]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
            Subpart D_Remission or Mitigation of Forfeitures
 
Sec. 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.