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.
source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
cite as: 26 CFR 403.36