# Treas. Reg. § 403.36: Interest claimed.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-403.36>.

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.