{"data":{"id":"us/26-cfr-403.36","jurisdiction":"us","citation":"26 CFR 403.36","heading":"Interest claimed.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY","Subpart D—Remission or Mitigation of Forfeitures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"cd304bfc9f84ba51c78142d15f2b949d87e65ce23e6e624e0ea98e2dad7c963a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.35","next":"us/26-cfr-403.37"},"notice":"GroundRules: Original legal text. Not legal advice."}