26 C.F.R. § 403.36
Current through October 31, 2024
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