---
kind: "section"
citation: "26 C.F.R. § 403.36"
title: "26"
number: "403.36"
heading: "Interest claimed."
url: "https://uscodex.org/cfr/26/403.36"
---

# §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.


## Notes

### Authority

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

### Source

Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.