7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Handbook 9.7 Asset Seizure and Forfeiture Chapter 7 Processing Seized Assets
### Contents [9.7] 7.1 OVERVIEW [9.7] 7.2 NUMBERING THE SEIZURE [9.7] 7.2.1 Criminal Investigation Management Information System (CIMIS) [9.7] 7.2.2 Asset Forfeiture Tracking and Retrieval System (AFTRAK) [9.7] 7.3 DISTRICT SEIZED PROPERTY FILES [9.7] 7.4 BASIS FOR SEIZURE-- DOCUMENTS [9.7] 7.4.1 Documenting the Delegation Order on the Form 4930 [9.7] 7.4.2 ExParte Order Or Related Statute Memorandum [9.7] 7.4.3 Formal Requests--Financial Institutions [9.7] 7.4.4 Grand Jury Information--6e Order [9.7] 7.4.5 Economic Analysis [9.7] 7.4.6 Affidavits [9.7] 7.4.7 Seizure Warrant [9.7] 7.4.8 Search Warrant [9.7] 7.4.9 Interview Memorandum [9.7] 7.4.10 Indictment Or Complaint [9.7] 7.4.11 Certificate Of Reasonable Cause [9.7] 7.4.12 Memorandum Of Seizure [9.7] 7.5 SEIZURE-- DOCUMENTS [9.7] 7.5.1 Form 4008--Seized Property Report [9.7] 7.5.1.1 Clarifying Instructions for Form 4008 [9.7] 7.5.1.1.1 Block 1--Related Investigation Number [9.7] 7.5.1.1.2 Block 3--Date of Seizure [9.7] 7.5.1.1.3 Block 4--Appraised or Estimated Value [9.7] 7.5.1.1.4 Block 14--Description of Seized Property [9.7] 7.5.1.1.5 Block 15--Facts, Circumstances and Evidence [9.7] 7.5.1.1.6 Block 18--District [9.7] 7.5.1.2 Distribution of Form 4008 [9.7] 7.5.2 Form 4008S-- Supplemental Seized Property Report [9.7] 7.5.3 Form 181-- Property Inventory Record [9.7] 7.5.4 Form 226A--Appraisement List [9.7] 7.5.4.1 Appraisal of Seized Property--Title 18 [9.7] 7.5.5 Notices To Parties In Interest In a Seizure [9.7] 7.5.5.1 Establishing a Final Claim Date [9.7] 7.5.6 Advertisement Of Notice Of Seizure [9.7] 7.5.6.1 Payment of Publication of Notice of Seizure [9.7] 7.5.7 Transmittal To District Counsel [9.7] 7.5.8 Power Of Attorney [9.7] 7.6 TRANSFER OF CUSTODY-- DOCUMENTS [9.7] 7.6.1 TEOAF Deposit Form [9.7] 7.6.1.1 Currency [9.7] 7.6.1.2 Financial Accounts [9.7] 7.6.1.3 Fed Wire Procedures [9.7] 7.6.2 Evidentiary Memorandum-- Currency [9.7] 7.6.3 FORMS 9573-CUSTODY RECEIPT FOR RETAINED OR SEIZED PROPERTY [9.7] 7.6.4 FORM 9572- CONTINUATION SHEET FOR 9573 [9.7] 7.6.5 EG&G FORMS [9.7] 7.6.5.1 EG&G Form 4006, Aircraft Condition and Inventory [9.7] 7.6.5.2 EG&G Form 4007, Vehicle Condition and Inventory [9.7] 7.6.5.3 Form 4008, Vessel Condition and Inventory [9.7] 7.6.5.4 EG&G Form 4033, General Property Condition and Inventory [9.7] 7.6.6 EG&G FORM 4052, Retained Personal Property or Detained Personal Effects Inventory and Receipt [9.7] 7.7 PETITIONS AND CLAIMS-- DOCUMENTS [9.7] 7.8 FORFEITURE-- DOCUMENTS [9.7] 7.8.1 District Counsel Law And Fact Memorandum [9.7] 7.8.2 Warrant Of Arrest In Rem [9.7] 7.8.3 Judicial Order Of Forfeiture [9.7] 7.8.4 Form 1570, Declaration of Forfeiture [9.7] 7.8.5 Settlement (Judicial Forfeitures) [9.7] 7.8.6 Plea Agreements [9.7] 7.9 DISPOSITION OF PROPERTY-- DOCUMENTS [9.7] 7.9.1 Release Or Receipt Of Property [9.7] 7.9.2 Form TD F 92-22.46--Sharing Requests [9.7] 7.9.3 Sharing Decision [9.7] 7.9.4 Official Use Request [9.7] 7.9.5 Money Disposition Memorandum [9.7] 7.9.6 Property Disposition Memorandum To EG&G Exhibit [9.7] 7-1 Seizure/Forfeiture Control Sheet Exhibit [9.7] 7-2 FORM 4008--SEIZED PROPERTY REPORT-FORFEITURE OR EVIDENCE Exhibit [9.7] 7-3 FORM 4008S-SUPPLEMENTAL SEIZED PROPERTY REPORT Exhibit [9.7] 7-4 Notice of Seizure Advertisement Exhibit [9.7] 7-5 Letter For Advertising Notice Seizure Exhibit [9.7] 7-6 Sample Form 9572, Continuation Sheet, Custody Receipt for Retained or Seized Property Exhibit [9.7] 7-7 EG&G FORM 4008, VESSEL CONDITION AND INVENTORY Exhibit [9.7] 7-8 EG&G FORM 4033, GENERAL PROPERTY CONDITION AND INVENTORY Exhibit [9.7] 7-9 EG&G FORM 4052, PERSONAL EFFECTS INVENTORY AND RECEIPT
### [9.7] 7.1 (04-30-1998) OVERVIEW
This chapter discusses the things that need to be done when processing seized assets. It includes the following topics: Numbering the seizure. District seized property files. Documents to support the basis for a seizure. Documents to complete, record, and advertise the seizure. Documents to transfer assets to a custodian. Documents supporting remission, mitigation, or claims to a seizure Documents to effect the actual forfeiture. Documents to release the seizure for final disposition.
### [9.7] 7.2 (04-30-1998) NUMBERING THE SEIZURE
Seizures are numbered and tracked on the Criminal Investigation Management Information System (CIMIS) and the Asset Forfeiture Tracking System (AFTRAK). The CIMIS number is needed to track time expended on the forfeiture actions and the AFTRAK number tracks the assets themselves.
### [9.7] 7.2.1 (04-30-1998) Criminal Investigation Management Information System (CIMIS)
When a seizure for forfeiture is a distinct possibility, a special agent must obtain a CIMIS subject seizure investigation number (SSI). An SSI must be obtained for any seizure for forfeiture in which IRS participates even if the seizure is conducted by another municipality, state or federal agency, or a foreign country. If the action is tied to an ongoing criminal investigation, the existing primary investigation number (PI) associated with the criminal case should be identified on the Form 4930 when requesting the initiation of a SSI. If there is no existing criminal investigation, then the special agent will have to apply for the initiation of both a PI and an SSI on the Form 4930. All time expended thereafter, including time spent drafting affidavits, consulting with legal counsel, obtaining warrants, executing the seizure, preparing reports, investigating petitions, and adjudicating the action should be charged to the SSI. The Asset Forfeiture Coordinator's (AFC) time spent on investigations should be charged to the corresponding SSIs. AFC time spent doing inventories, reconciliations, and other administrative work that entails numerous cases should be charged to an Asset Forfeiture General Investigation. A seizure may or may not be associated with a Subject Criminal Investigation (SI).
### [9.7] 7.2.2 (04-30-1998) Asset Forfeiture Tracking and Retrieval System (AFTRAK)
The AFTRAK system assigns numbers to seized assets to track the storage locations, status of forfeiture actions and dispositions. The AFC will obtain an AFTRAK number for his or her district's seizures. The AFC must supply the AFTRAK Unit with the following information prior to obtaining the AFTRAK number: The party's last name. Description of the property seized. The date of seizure. All seizures for forfeiture, evidentiary seizures valued at $500 or more, all currency seizures regardless of value (evidence or forfeiture), indicted assets, and all abandonment seizures must be tracked on AFTRAK. The issuance of a Lis Pendens or Temporary Restraining Order does not require the issuance of an AFTRAK number unless the asset has been indicted or a complaint has been filed. Multiple assets seized on the same day from the same location and owned by the same individual can be track under one AFTRAK number. Each asset will be assigned a sub-asset number (example: AFTRAK No. -01, -02, -03, etc.). A separate AFTRAK number must be obtained for assets seized on different days, at different locations or from different owners at the same location. Periodic payments received on seizures will be tracked under one AFTRAK number and each payment will be assigned a sub-asset number (example: mortgage payments, rent payments, payment plans pursuant to court orders or plea agreements). Enter all assets identified in an indictment or criminal information as being subject to criminal forfeiture on AFTRAK when the indictment or information is filed. The date of the indictment or the filing date of the information is the seizure date for AFTRAK purposes. The AFTRAK number may be obtained only after the property has been seized except for indicted property which is entered at the time of indictment. Real property should be put on AFTRAK upon the posting of a warrant of arrest in rem, also known as a "post and walk" notice. When a component type system is seized (i.e., a computer system), only one AFTRAK number or sub-asset number will be assigned for the complete system In substitute asset situations, the original asset(s) seized will be disposed of on AFTRAK as released to owner. The substitute asset(s) will be listed as a sub asset(s) under the original AFTRAK number.
### [9.7] 7.3 (04-30-1998) DISTRICT SEIZED PROPERTY FILES
IRS districts will establish a Seized Property File for each seizure made, and maintain it separately from any investigative file. When final disposition is made of all seized property, the contents of each Seized Property File will be closed out and handled in the same manner as a criminal case file. Exhibit 7-1 is an example of a Seizure/Forfeiture Control Sheet which may be used to maintain the file. The remainder of this Chapter will discuss the various forms that may be in the district file. The documents are organized within groupings as follows: Basis for the seizure. Actual seizure. Transfer of custody of seized asset for storage. Petitions and Claims regarding the seized asset. Forfeiture documents. Property disposition documents.
### [9.7] 7.4 (04-30-1998) BASIS FOR SEIZURE-- DOCUMENTS
The seized property file will contain, as applicable, documents relating to probable cause and documents relating to the seizure
### [9.7] 7.4.1 (04-30-1998) Documenting the Delegation Order on the Form 4930
Each seizure for forfeiture file must contain proof that the seizure has been authorized by the appropriate persons as stated in the controlling Delegation Order. This is done by the Chief's signature on the Form 4930 approving the Subject Seizure Investigation since Delegation Order 158 relating to seizures under authority of 18 USC 981 in violation of 18 USC 1956, 18 USC 1957, Title 31 USC 5313, and Title 31 USC 5324(a) grants this authority to the Chief. Seizures for other purposes must contain a copy of the Form 4930 showing the approved criminal investigation. Delegation Order 157 relates to seizures made in violation of the Internal Revenue laws.
### [9.7] 7.4.2 (04-30-1998) ExParte Order Or Related Statute Memorandum
There are two methods which allow an agent to utilize tax return and return-related information when attempting to include this information in an affidavit for a warrant and subsequent litigation: Ex parte Order Related Statute Test If an ex parte order or related statute memorandum is used to obtain tax return or return information for use in a forfeiture, it must be in the seizure file. Information on these two methods of obtaining tax return and tax return information can be found in Chapter 6, Seizure Planning, in this Handbook.
### [9.7] 7.4.3 (04-30-1998) Formal Requests--Financial Institutions
Title 12 USC 3401 et seq. provides procedures for how law enforcement agencies may obtain financial institution records by means other than a grand jury subpoena, provided that the records are relevant to a legitimate law enforcement inquiry, e.g., civil forfeiture perfection independent of an ongoing grand jury investigation. The procedures are as follows: A letter from the Chief, CI (Exhibit 6-1), requesting production of records from the financial institution, as defined in Title 12. A copy of the request letter must be served on the financial institution's customer for whom records are being sought (Exhibit 6-2, Customer Notice of Formal Request) along with certain attachments (Exhibits 6-3 through 6-6). These attachments are the same as Part C of Treasury Department Form 90-22.31 (Rev. 8-88), Title 31 Summons, excluding the red lettering If it is believed that the customer notice will jeopardize the forfeiture investigation, the U.S. Attorney's office (USAO) can apply for an order to seal the notice (Exhibits 6-8 and 6-9, Application and Order). The special agent will prepare an affidavit setting forth the circumstances that indicate that customer notice will "seriously jeopardize" the investigation (Exhibit 6-7) and appear before the U.S. magistrate judge or district court judge to obtain Delay of Notice Order. The Formal Request and Delay of Notice Order will be served to the financial institution. The delay is binding for 90 days, and must be renewed every 90 days. If the Delay of Notice Order is not renewed, notice must be sent to every customer listed in the formal request and must contain specific language (Exhibit 6-10, Delayed Notice of Formal Title 12 Request). (This is also Part F of TDF 90-22.31, without the red lettering.) Additional information and procedures concerning this method of obtaining information can be found in Chapter 6, Seizure Planning, in this Handbook.
### [9.7] 7.4.4 (04-30-1998) Grand Jury Information--6e Order
If information relating to a forfeiture is developed in the normal course of a grand jury investigation, it can be used for forfeiture purposes via the Rule 6(e) order. NOTE: If grand jury information has been used to obtain an arrest or search warrant, then any seizure of property pursuant to the warrant based upon this information must be seized as evidence of a crime, and not for civil forfeiture purposes. See Chapter 13 on Evidentiary Seizures in this Handbook for information concerning the converting or seized evidence into forfeited assets. If Grand Jury information is used, the forfeiture must be either a civil judicial forfeiture or a criminal forfeiture. Information and procedures concerning the use of grand jury information in seizure and forfeiture proceedings can be found in Chapter 6, Seizure Planning, in this Handbook.
### [9.7] 7.4.5 (04-30-1998) Economic Analysis
The economic analysis done on a seized asset should be in the seizure file. Personal and Real Property Pre-Seizure Checklists (Exhibits 6-11 and 6-12) set forth procedures to follow in determining net equity and other preseizure considerations. Minimum equity amounts are usually standard throughout the Treasury and Justice agencies. In individual cases, these guideline thresholds may be waived to serve a compelling law enforcement interest. If a seizure is done in which the property's net equity is less than the minimum equity standard, it must be approved in writing by the Chief, CI. An explanation for the departure will be noted in the case file. Equity considerations concerning individual items to be seized and aggregate seizures can be found in Chapter 6, Seizure Planning, in this Handbook.
### [9.7] 7.4.6 (04-30-1998) Affidavits
Affidavits are used in numerous situations to establish probable cause for a seizure such as in obtaining a warrant for arrest in rem, seizure warrants and, arrest warrants. The affidavits are to be part of the seizure file. In administrative forfeiture seizures, the seizing agent will have to present an affidavit for seizure to a magistrate judge in the judicial district where the assets to be seized are located. More information concerning affidavits can be found in Chapter 1 and 2 of this Handbook.
### [9.7] 7.4.7 (04-30-1998) Seizure Warrant
If the seized asset is acquired through the use of a seizure warrant, a copy of the warrant and associated affidavit should be in the seizure file. Department of the Treasury policy encourages the use of seizure warrants in forfeiture situations whenever practical. Seizures made without a warrant can lead to prolonged litigation and potential civil and criminal liability. Therefore, agents should attempt such seizures only after carefully considering the circumstances with which they are confronted and should consult legal counsel if time permits. Details concerning this method of seizure can be found in Chapter 2 of this Handbook and Handbook 9.4, Chapter 13.
### [9.7] 7.4.8 (04-30-1998) Search Warrant
If an asset is acquired through the use of a search warrant, whether for evidence or forfeiture, a copy of the warrant and associated affidavit should be in the seizure file. Details concerning search warrants can be found in Chapter 2, of this Handbook and Handbook 9.4, Chapter 13.
### [9.7] 7.4.9 (04-30-1998) Interview Memorandum
If probable cause was established through interview memoranda, copies should be maintained in the seizure file.
### [9.7] 7.4.10 (04-30-1998) Indictment Or Complaint
A complaint or indictment is instrumental for all forfeiture actions and should be appropriately documented in the seizure file. Civil forfeiture is an in rem action. The property is the defendant and needs to be charged in the complaint. The civil judicial forfeiture is initiated by the USAO through the filing of a verified complaint with the federal district court. Criminal forfeiture is an in personam proceeding instituted in conjunction with a criminal charge against a particular defendant. The property subject to forfeiture must be described in an indictment pursuant to Rule 7(c) of the FRCrP. A substitution of assets clause should be indicated in the indictment allowing for the forfeiture of assets to replace assets previously identified, but now out of reach of seizure and forfeiture.
### [9.7] 7.4.11 (04-30-1998) Certificate Of Reasonable Cause
A Certificate of Reasonable Cause (28 USC 2465) to establish probable cause should be maintained in the seizure file when appropriate. Special agents can be held personally liable for damage incurred by a property owner in the case of a wrongful seizure. If property subjected to a judicial forfeiture is returned to the party from whom it was seized, the AUSA should seek a Certificate of Reasonable Cause from the U.S. district court. In the case of an administrative forfeiture, when the property is to be returned, and the owner refuses to sign either a Release of Claim or a Release and Receipt of Property, Form 5914, and files suit against the special agent, the property should still be returned. The IRS and special agent should then seek a Certificate of Reasonable Cause by bringing the suit into federal court.
### [9.7] 7.4.12 (04-30-1998) Memorandum Of Seizure
After property is seized incident to arrest or incident to a lawful search, special agents must prepare a memorandum stating the facts and circumstances relating to the seizure which provide the probable cause to believe that the property is subject to forfeiture under Title 18 USC 981. This memorandum must then be presented to District Counsel for review and preparation of a law and fact memorandum, and if necessary, preparation of a referral letter for the District Director to send the matters to the U.S. Attorney.
### [9.7] 7.5 (04-30-1998) SEIZURE-- DOCUMENTS
The following subsections deal with the documents that are to be completed to record and advertise the seizure.
### [9.7] 7.5.1 (04-30-1998) Form 4008--Seized Property Report
Form 4008, Seized Property Report (Exhibit 7-2), is prepared by a special agent to report all property seized under Title 18 or Title 26 for whatever reason (i.e., evidence, administrative or judicial forfeiture, or abandonment). Form 4008 will be prepared by the special agent and approved by the group manager prior to submission to the AFC. A Form 4008 will be prepared for each separate vehicle, each separate vessel, each separate aircraft, each separate parcel of real property and each separate "lot" of personal property seized at each separate location or reflected in an indictment or criminal information When a component type system is seized (i.e., a computer system), only one AFTRAK number or sub-asset number will be assigned for the complete system; however, the narrative section of the Form 4008 must identify each separate component with specificity. To accomplish this, each component will be listed, described fully and its unique identifier (serial number) recorded on the Form 4008. This form must reflect accurate information because the entries on this form will be input into AFTRAK as well as on the Consignment Order routed through Customs with specific instructions to EG&G for storage and maintenance. Form 4008, Seized Property Report, in conjunction with Form 9573 (Exhibit 6-17), will be used to consign seized property to EG&G through the Customs Seized Property Custodian/Seized Property Specialist (SPC/SPS) as far in advance as possible prior to the time of transfer. The AFC will note "Consignment Order" on top of a copy of the Form 4008 containing the below information and fax it to the SPC/SPS who will fax the consignment order to EG&G. Form 4008 will include the following information, when applicable: Subject Seizure Investigation Number Asset Seizure Number (AFTRAK Number) Name, Title and Telephone Number of IRS Contact Person (AFC or Seizing Agent) Location of Seized Asset to be Transferred Seized Asset Operational Status (if applicable) Keys available (if applicable) Hazardous property/material associated with the seized asset. Whenever possible, IRS will attach copies of the seizure order (do not include seizure warrant affidavits or documents under seal), copies of inventories (Form 181, Exhibit 6-18) and copies of third-party appraisals (Form 226A with any appropriate attachments, Exhibit 8-1) associated with the seizure to the IRS Form 4008 when it is faxed as the "Consignment Order" to the SPC/SPS. If these documents are not available when the consignment order is faxed, they should be made available at the time of transfer to EG&G.
### [9.7] 7.5.1.1 (04-30-1998) Clarifying Instructions for Form 4008
Please note the following clarifying instructions.
### [9.7] 7.5.1.1.1 (04-30-1998) Block 1--Related Investigation Number
Enter the seizure subject investigation number. If the seizure is an evidentiary seizure, enter the subject investigation number. If the seizure for evidence changes to a forfeiture seizure, update Form 4008 with the subject seizure investigation number.
### [9.7] 7.5.1.1.2 (04-30-1998) Block 3--Date of Seizure
If a plea agreement requires periodic payments of forfeited property, each payment will require a separate Form 4008 to be prepared with the date of seizure being the date of each actual payment. Subsequent payments are to be treated as sub-assets of the initial payment/seizure, and will have its own seizure date. In this circumstance, the AFTRAK number entered in Block 1 will have a numeric extension (Example: AFTRAK No. -01, -02, -03, etc.). The date of an indictment or the filing date of a criminal information will be used as the seizure date on Form 4008.
### [9.7] 7.5.1.1.3 (04-30-1998) Block 4--Appraised or Estimated Value
If the obvious value of the property does not exceed the administrative forfeiture criteria, the special agent will make a reasonable estimate of the value of the property. When estimating the value of personal property, use the wholesale value of the property because this is the value that EG&G will use when the property is transferred to the custody of EG&G. The special agent may consult available guides such as insurance appraisal books and NADA guides to aid in making the estimate. Consider using local real estate assessments for tax purposes when estimating the value of real property. Use actual appraisals for jewelry, precious metals, art collections, coin collections, etc.
### [9.7] 7.5.1.1.4 (04-30-1998) Block 14--Description of Seized Property
If a vehicle is seized, indicate whether or not the vehicle is operational. If real property is seized, indicate in this section the legal description of the property and the type of real property (vacant land, occupied residential, unoccupied residential, operating commercial, or non-operating commercial.) This information will assist EG&G in planning for custody of the property.
### [9.7] 7.5.1.1.5 (04-30-1998) Block 15--Facts, Circumstances and Evidence
This block is also used to give specific instructions (storage, maintenance, etc.) to EG&G. If an agent is in the pre-seizure stage, specific instruction should be given in this section as follows: "Pre-seizure work only." If an agent does not want EG&G or an EG&G subcontractor to make a visual inspection of the property, specific instruction should be given as follows: "No inspection of the property should be made by EG&G personnel or subcontractors."
### [9.7] 7.5.1.1.6 (04-30-1998) Block 18--District
The District and Post of Duty of the seizing agent should be reflected on the Form 4008. The Post of Duty is necessary for tracking assets in EG&G's records.
### [9.7] 7.5.1.2 (04-30-1998) Distribution of Form 4008
Distribution of the Form 4008 is as follows: Original--Seized Property File. Copy--Regional Controller's Office Attn: Accounting Section (in evidentiary and abandonment seizures only). Copy--AFTRAK Special Projects Unit. Copy--District Counsel (excluding Evidentiary Seizures and In Rem Seizures initiated by the U.S. Attorney). Currency seized solely as evidence is to be placed on the General Ledger by sending a copy of the Form 4008 to the Regional Controller's Office Attn: Accounting Section. The Regional Controller's Office must also be informed by the AFC if this situation changes and the currency no longer has to be carried on the General Ledger to reverse the transaction.
### [9.7] 7.5.2 (04-30-1998) Form 4008S-- Supplemental Seized Property Report
Form 4008S, Supplemental Seized Property Report (Exhibit 7-3), will be prepared in conjunction with a 4008 to report property seized for any reason. Form 4008S will be prepared for each individual asset. This form must reflect accurate information because the entries on this form will be input into AFTRAK. Copies of all Forms 4008S should be preserved as part of the Seized Property File. Form 4008S must be prepared when there is any change in status of the asset. For example a change in the storage location, equitable sharing information, forfeiture, or disposition. When assets are identified in an indictment or filed criminal information as being subject to criminal forfeiture, the following codes should be entered on Form 4008S
ITEM | SEIZURE INFORMATION | ENTRY
PART 1 Block 1 | Seizure Method | 8-Other
PART 1 Block 2 | Seizure Type | A-Criminal
PART 1 Block 3 | Seizure Statute | C-18 USC 982
PART 1 Block 4 | Primary Statute Violated | As Appropriate
PART 2 Block 1 | Asset Type | As Appropriate
PART 2 Block 2 | Asset Condition | As Appropriate
PART 2 Block 3 | Asset Held For | A-Judicial
PART 2 Block 4 | Storage Type | 8-Other
PART 2 Block 5 | Custody Information | H-IRS
If the indicted asset is subsequently seized, update AFTRAK by submitting a completed Form 4008S as follows: Update the seizure method and storage type. Enter the seizure date in the "Date of Change" block at the top of the form. Place a note in the remarks section stating "this update is being submitted to reflect the issuance of a seizure warrant on an asset that was previously indicted or reflected on a criminal information for criminal forfeiture."
### [9.7] 7.5.3 (04-30-1998) Form 181-- Property Inventory Record
Form 181, Property Inventory Record (Exhibit 6-18), will be prepared when seizing vehicles, airplanes, vessels, any sealed container, or any other personal property, in evidentiary administrative forfeiture, or abandonment seizures. This inventory record will be preserved as a part of the Seized Property File.
### [9.7] 7.5.4 (04-30-1998) Form 226A--Appraisement List
Upon seizure, all assets must be appraised to assess their current fair market value (FMV). Form 226A, Appraisement List (Exhibit 8-1) will be used to provide an official appraisal of all similar (like) property seized from one owner in one location when the special agent believes the obvious value of such property: Exceeds the Title 18 administrative civil forfeiture criteria ($500,000). Exceeds the Title 26 administrative civil forfeiture criteria ($100,000). For all property whose value falls under the criteria dollar amounts, there is no formal requirement to complete Form 226A. The special agent fills in the heading and lists each item seized from each owner at each location. The space in the column headed "Appraised Value" will be completed by the special agent or outside appraiser as appropriate. Each copy of the form must be signed by the appraiser and include his or her address recorded opposite his or her name. The description of the property on Form 226A must be accurate and thorough to clearly exhibit its identity. The AFTRAK number will be shown on the form, as well as the authority for the seizure. When seizing coin-operated gaming devices, the coin contents are not included in determining the appraised value of the seized gaming devices. However, they are taken into account when determining whether an administrative or judicial procedure will be followed. A separate line item reflecting the actual amount of the seized monies will be entered on the Form 226A. These monies will be confirmed by the appraisers when they are requested to sign the Form 226A.
### [9.7] 7.5.4.1 (04-30-1998) Appraisal of Seized Property--Title 18
If the obvious value of the seized asset may exceed $500,000, the special agent will select a disinterested appraiser, who resides in the judicial district where the seizure was made to actually examine and value the property. The valuation is to be based on amounts that would probably be derived from sale at a public auction. The appraiser's documentation should reveal the basis for his or her appraised value. The special agent shall not suggest, request, or direct the valuation that is placed on the property. The necessary funds to pay for the cost of appraisals should be obtained through the normal procurement process using Form 1334 or a district VISA credit card, as time permits.
### [9.7] 7.5.5 (04-30-1998) Notices To Parties In Interest In a Seizure
A Notice of Seizure Letter (Exhibit 3-2) will be sent to any and all parties known to have an interest in the seized property. This notice needs to be sent within 5 working days from the date of seizure for Title 18 seizures. If other interested parties are identified at a later date, a notice of seizure letter will be sent to them within 5 working days of identification. Waivers of this notice may be obtained in writing in exceptional circumstances from the Chief, CI. The reasons for the granted waiver must be set forth in the forfeiture case file. The appropriate AFC or CTI representative will be responsible for the notice requirements. If in instances where property was seized as evidence and is being forfeited, a seizure letter is not required; however, a forfeiture letter must be sent. The district AFC shall mail forfeiture letters, by certified or registered mail (Exhibit 3-3), to any potential claimant of property subject to administrative forfeiture. Potential claimants include, but are not limited to, owners, lienholders, or general creditors. In investigations that involve many victims, each victim should receive notice or, if civil (or criminal) proceedings are underway, the IRS may decide to release identifiable funds to the custody of a court appointed trustee. If the Law and Fact Memorandum recommends forfeiture, the AFC will mail forfeiture letters to any potential claimant within 10 days. The forfeiture letter will explain the following: The availability of Petitions for Remission or Mitigation of Forfeiture under 19 USC 1618. The availability of Claim and Cost Bonds under 19 USC 1608. The effect on the administrative forfeiture process of options (a) and (b) above. The letter will also specify the following: The provisions upon which the forfeiture is based (Title 18 or Title 26 sections). The newspaper in which the Notice of Seizure is to be published. The dates of publication. The final claim date. The forfeiture date. A copy of the "Notice of Seizure" to be published will also be enclosed. The forfeiture letters may be mailed by certified mail, return receipt requested, prior to, or contemporaneously with, the publication of the "Notice of Seizure." The pattern forfeiture letter (Exhibit 3-3) may be used, or it may be revised to meet individual circumstances, but should not contain less information than it presently contains.
### [9.7] 7.5.5.1 (04-30-1998) Establishing a Final Claim Date
Each Notice of Intent to Forfeit must include a final claim date. This date is the last day that a Claim and Cost Bond can be considered timely filed. The final claim date for property being forfeited is: 20 days for 18 USC 981 30 days for Title 26 from the first date of publication of the notice of seizure, excluding the first day of publication. Filing means that the Claim and Cost Bond must be in the possession of the: appropriate office handling the Title 18 seizure IRS for Title 26 seizures by the claim date. If the claim date falls on a weekend or holiday, it may be extended to the next work day. This will allow for the use of a weekly newspaper for the publication of notices of seizure.
### [9.7] 7.5.6 (04-30-1998) Advertisement Of Notice Of Seizure
A notice regarding the seizure of property subject to Title 18 administrative forfeiture or Title 26 forfeiture must be published: In the judicial district where the property was seized. Within a reasonable period of time. Once a week for 3 consecutive weeks. The forfeiture letters may be mailed prior to, or contemporaneously with, the publication of the "Notice of Seizure." The filing of a Claim and Cost Bond does not have any effect on the publishing of notice. The "Notice of Seizure" advertisements should be placed in publications generally subscribed to and read by the credit, professional, and business world within the judicial district where a seizure was made. Good judgment and discretion should strike an appropriate balance between minor, unread publications, and very large and widely circulated newspapers which have high advertising rates. Exhibit 7-4 is a suggested format of the "advertising copy." The AFC will submit a written request (Exhibit 7-5) to a selected publication in the judicial district where the property was seized, clearly specifying the wording of the advertisement and the exact dates that the "Notice of Seizure" is to be published. The request must be submitted in sufficient time to permit actual publication of the notice on the first date specified. The notice must describe the seized property and state when, where, why, and from whom it was seized, and require that any claim for the property be made within 20 days of the first advertisement. To ensure the legal sufficiency of the published Notice of Seizure, District Counsel may include suggested wording of the Notice of Intent to Forfeit in their legal memorandum supporting the forfeiture
### [9.7] 7.5.6.1 (04-30-1998) Payment of Publication of Notice of Seizure
The AFC will verify the advertising invoice(s) and attachments ( "advertising copy" ) to assure that they are correct, in proper form, and properly executed; otherwise, he should have the necessary corrections made. Where there is a vital or material variance between the advertisement carried and the furnished "advertising copy," the publisher will be notified that the invoice cannot be honored due to the error. If needed, a revised notice of seizure with the accompanying "advertising copy" should be submitted to the publisher. A copy of the cancelled invoice should be included in the related seized property file. District funds will be used for "Notices of Seizure" advertisements. The payment may be made with the district's VISA credit card or with a Form 1334 and reimbursement obtained from the forfeiture fund.
### [9.7] 7.5.7 (04-30-1998) Transmittal To District Counsel
When an asset is seized, District Counsel is to receive a transmittal memo from the Chief, CI, along with a copy of the Seized Property Report, Form 4008, and attachments from the AFC. A sample transmittal memo can be found in Exhibit 3-1. Special agents are encouraged to consult District Counsel before seeking a seizure warrant, a warrant of arrest in rem, or before taking possession of property without a warrant in non-grand jury Title 18 or Title 31 forfeitures which involve the use of tax return information. Absent an ex parte order to disclose return information to the U.S. Attorney, District Counsel must be consulted. District Counsel's role in this process prior to seizure (if no Title 26 matter or information is to be disclosed to the U.S. Attorney or in the agent's affidavit) is advisory in nature with a focus on the observation of all legal requirements, i.e., probable cause, due process, etc. The decision to present the special agent's affidavit to the U.S. Attorney to pursue the seizure in a pure Title 18 or Title 31 matter rests within the delegated authority of the Chief, CI.
### [9.7] 7.5.8 (04-30-1998) Power Of Attorney
If a party to a forfeiture, claimant to an asset, subject or witness to an investigation (seized evidence) has legal representation, a copy of the power of attorney should be in the seizure folder. The requirements for the filing of a power of attorney or tax information authorization by taxpayer representatives are outlined in IRM 4055 and in Subpart E, Conference and Practice Requirements (26 CFR, Part 601). More information concerning Powers of attorney can be found in this Handbook.
### [9.7] 7.6 (04-30-1998) TRANSFER OF CUSTODY-- DOCUMENTS
Once an asset is seized, it is turned over to a custodian. In the case of Title 18 personal and real property seizures, this is EG&G. Currency and Financial accounts are deposited into the Customs Suspense Account. The subsections below will describe the procedures.
### [9.7] 7.6.1 (04-30-1998) TEOAF Deposit Form
The Deposit Information Form, TEOAF Form 6 (Exhibit 6-15), has to be prepared for the seizure of currency or financial accounts seized pursuant to Title 18.
### [9.7] 7.6.1.1 (04-30-1998) Currency
It will be necessary to prepare TEOAF Form 6 for seized domestic and foreign currency under Title 18 forfeiture provisions. The procedures set forth in the Chapter 6 on Seizure Planning and Considerations instruct the agent to wire the cash to the Customs Suspense Account. It will not be necessary to prepare TEOAF Form 6, for currency seized for evidence or Title 26 forfeiture.
### [9.7] 7.6.1.2 (04-30-1998) Financial Accounts
Financial accounts include checking, savings, money market, mutual funds, and brokerage accounts, including those accounts "frozen" at financial institutions. See Chapter 6, Seizure Planning, in this Handbook for more information. Immediately upon seizure, have the financial institution wire transfer the seized funds to the Customs Suspense Account via the FED Wire (wire transfer) system. If the financial institution will not wire transfer the seized funds, one of the following procedures can be used to transfer the seized funds to the Customs Suspense Account: Obtain a cashier's check made payable to the "U.S. Treasury Department" and make arrangements to wire transfer the funds through another financial institution using the same transfer procedures outlined below. Mail the cashier's check to TEOAF at Asset Forfeiture Financial Management, Suite 700, 740 15th Street, NW, Washington, DC 20220, along with a completed Deposit Information Form, TEOAF Form 6 (Exhibit 6-15). Deposit the cashier's check into the IRS Suspense Account and wire transfer (OPAC) the funds to the Customs Suspense Account. See TEOAF Directive 4. This deposit and transfer is accomplished by a Request to OPAC Funds Deposited to the IRS Suspense Account, (Exhibit 6-16).
### [9.7] 7.6.1.3 (04-30-1998) Fed Wire Procedures
The forms generated in this procedure need to be documented in the seizure file. At least 2 agents will take the currency to a bank where the Service has a banking relationship, and FED Wire (wire transfer) the money to the Customs Suspense Account. Instructions for preparation of the Wire Transfer Form are in Exhibit 6-14. The IRS Subject Seizure Number and Class Code (732) must also be entered on the form. The cost of the wire transfer must not be paid out of the seized funds, but either by an advance from the imprest fund account or from personal funds followed by a claim for reimbursement (Form 1164) to the imprest fund indicating Sub-Object Code (SOC) 2504. When the transfer is complete, a report of the deposit (Wire Transfer Form or Deposit Ticket) and a copy of the Deposit Information Form, TEOAF Form 6, must be faxed to: Forfeiture Fund Unit, Customs National Finance Center, Fax No. 317-298-1569.
### [9.7] 7.6.2 (04-30-1998) Evidentiary Memorandum-- Currency
If the amount of seized currency to be retained for evidentiary purposes is $5,000 or more, the Chief, CI, must document the request in the form of a memorandum (Exhibit 6-13) (with any supporting documentation from the USAO attached), and the memorandum must be forwarded through the Assistant Commissioner, CI, Attention: Asset Seizure/Forfeiture Unit. The memorandum must be signed by the Chief, CI and contain: the amount of currency seized the seizure date the seizure location the subject investigation number the AFTRAK number the AUSA's name and judicial district the reason the money is not being deposited The seized currency should be retained as evidence until the special agent receives notification to deposit the currency from either the Assistant Commissioner, CI or the USAO. If only a portion of the seized currency has evidentiary value, only that portion with the evidentiary value should be retained. The balance should be deposited in accordance with the above stated policy. In either situation, the Chief, CI, will document the file by memorandum, as to the retention, or not, of the currency and the basis for the decision. If the amount of seized currency to be retained for evidentiary purposes is less than $5,000, a request by the AUSA or a memorandum signed by the Chief, CI, documenting the AUSA's request, must be placed in the Seized Property File. Notice to IRS Headquarters Asset Seizure/Forfeiture Section is not required for seized currency less than $5,000 being retained for evidentiary purposes. Currency seized as evidence is to be placed on the General Ledger by sending a copy of the Form 4008 to the Regional Controller's Office Attn: Accounting Section, together with a modified version of exhibit 6-25. The Regional Controller's Office, must also be informed by the AFC when the currency no longer has to be held as evidence. This notification will remove the currency from the General Ledger.
### [9.7] 7.6.3 (04-30-1998) FORMS 9573-CUSTODY RECEIPT FOR RETAINED OR SEIZED PROPERTY
Form 9573, Custody Receipt for Retained or Seized Property (Exhibit 6-17), will be the key document used to transfer custody of property from IRS to EG&G (This form replaces Customs Form 6051 mentioned in the MOU). Every AFC should have an ample supply of these forms. If the IRS representative does not have this form at the time of transfer, the property cannot be transferred to EG&G. When it is determined that property will be transferred to EG&G, the AFC or CTI representative will prepare Form 9573 and provide it to the IRS employee (if other than the AFC) meeting with the EG&G representative, or its subcontractor, at the time of transfer of custody of property. Form 9573 must be signed by the appropriate authorized persons from IRS and EG&G to complete the transfer. Special agents will enter the AFTRAK number in Block 2 and the Subject Seizure Investigation Number in Block 3 of Form 9573, and will complete all other applicable portions of the form when transferring custody of property. All receipts will be preserved as part of the Seized Property File. See Chapter 8, Storage of Seized Assets and Chapter 6, Seizure Planning, of this Handbook for procedures using Form 9573 when transferring conveyances and other personal property. To effect the transfer of vehicles, vessels, aircraft, and other personal property to a vendor arranged by District Support Services (DSS) Facilities Management in Title 26 Code seizures for forfeiture, Form 9573, Custody Receipt for Retained or Seized Property, and Form 9572, Continuation Sheet (Exhibits 7-6), will be used as accountable documents for transfer of custody of seized assets. In emergency situations where the seized items must be stored in facilities belonging to another agency, a representative of the agency must sign a detailed inventory listing the seized items being stored by him or her on behalf of CI. The use of Form 9573, Custody Receipt for Retained or Seized Property, is recommended for use in these situations. This will ensure that the chain of custody is maintained.
### [9.7] 7.6.4 (04-30-1998) FORM 9572- CONTINUATION SHEET FOR 9573
Form 9572, Continuation Sheet, Custody Receipt For Retained or Seized Property (Exhibit 7-6), is used in conjunction with Form 9573 when transferring property.
### [9.7] 7.6.5 (04-30-1998) EG&G FORMS
EG&G has developed forms which the special agents must complete to effect the transfer of the assets.
### [9.7] 7.6.5.1 (04-30-1998) EG&G Form 4006, Aircraft Condition and Inventory
An inspection and 100 percent inventory shall be completed by the IRS and EG&G, or its subcontractor, to ensure that the correct description, serial numbers, license/registration numbers, and condition (including damage) are accurately recorded. EG&G, or its subcontractor, will provide the IRS representative a copy of EG&G Form 4006, Aircraft Condition and Inventory. Differences discovered between the initial IRS inventory and the on-site joint inventory will be resolved at transfer, See Exhibit 6-19 sample EG&G Form 4006, Aircraft Condition and Inventory.
### [9.7] 7.6.5.2 (04-30-1998) EG&G Form 4007, Vehicle Condition and Inventory
An inspection and 100 percent inventory shall be completed by the IRS and EG&G, or its subcontractor, to ensure that the correct description, serial numbers, license/registration numbers, and condition (including damage) are accurately recorded. EG&G, or its subcontractor, will provide the IRS representative a copy of EG&G Form 4007, Vehicle Condition and Inventory (Exhibit 6-20). Differences discovered between the initial IRS inventory and the on-site joint inventory will be resolved at transfer.
### [9.7] 7.6.5.3 (04-30-1998) Form 4008, Vessel Condition and Inventory
An inspection and 100 percent inventory shall be completed by the IRS and EG&G, or its subcontractor, to ensure that the correct description, serial numbers, license/registration numbers, and condition (including damage) are accurately recorded. EG&G, or its subcontractor, will provide the IRS representative a copy of Form 4008, Vessel Condition and Inventory. Differences discovered between the initial IRS inventory and the on-site joint inventory will be resolved at transfer. See Exhibit 7-7, sample EG&G Form 4008, Vessel Condition and Inventory.
### [9.7] 7.6.5.4 (04-30-1998) EG&G Form 4033, General Property Condition and Inventory
An inspection and 100 percent inventory shall be completed by the IRS and EG&G, or its subcontractor, to ensure that the correct description, serial numbers, license/registration numbers, and condition (including damage) are accurately recorded. EG&G, or its subcontractor, will provide the IRS representative a copy of EG&G Form 4033, General Property Condition and Inventory (Exhibit 7-8). Differences discovered between the initial IRS inventory and the on-site joint inventory will be resolved at transfer.
### [9.7] 7.6.6 (04-30-1998) EG&G FORM 4052, Retained Personal Property or Detained Personal Effects Inventory and Receipt
The seizure of assets shall be in strict accordance with the terms of the seizure order. Accessories, equipment and spare parts required for the operation or maintenance of the property are normally included in the seizure of the property. All other contents, e.g., personal effects, personal property, tools, in or on the property, unclaimed or abandoned by the defendant or occupant, shall be retained and processed by the IRS. These contents should be removed prior to transfer of custody of the seized asset. However, in cases where such contents are temporarily left in or on the property, an inventory shall be completed using EG&G Form 4052, Retained Personal Property or Detained Personal Effects Inventory and Receipt (Exhibit 7-9). Such contents will be stored in a suitable container within the conveyance consistent with security and environmental conditions. Removal shall be accomplished as soon as possible but not later than 15 days after the transfer of custody; or sooner, if the conveyance is forfeited and ready for disposal by issuance of a Customs Disposition Order. When executing a seizure warrant or Warrant of Arrest In Rem, assets may be seized that are abandoned by the lawful owner or by an unknown owner. These assets must be inventoried like any other seized asset, but on a separate inventory (EG&G) Form 4052, Retained Personal Property or Detained Personal Effects Inventory and Receipt) (Exhibit 7-9). See Chapter 11, Abandoned Property, in this Handbook for more information.
### [9.7] 7.7 (04-30-1998) PETITIONS AND CLAIMS-- DOCUMENTS
Chapter 9, Claims to Assets Seized for Forfeiture, goes into detail concerning the processing of claims and petitions. This chapter will briefly highlight some of the actions that may take place when claimants seek relief from a seizure. The following procedures for relief are available to persons holding an interest in seized personal property to be forfeited: Petition for Remission or Mitigation of Forfeiture. See Section 9.6, Chapter 9, of this Handbook for narrative relative to the petition process. Claim and Cost Bond. See Section 9.7, Chapter 9, of this Handbook for the procedures and documents used when a claim and Cost Bond is filed. Offer in Compromise. See Section 9.8, Chapter 9, of this Handbook for settlement of forfeiture proceedings by the U.S. Attorney.
### [9.7] 7.8 (04-30-1998) FORFEITURE-- DOCUMENTS
This section references or discusses those documents needed to effect the forfeiture of a seized item.
### [9.7] 7.8.1 (04-30-1998) District Counsel Law And Fact Memorandum
See Section 1.3.4, Chapter 1, of this Handbook and Section 7.5.9 of this chapter.
### [9.7] 7.8.2 (04-30-1998) Warrant Of Arrest In Rem
See Chapter 2, Methods to Effect Seizure, of this Handbook.
### [9.7] 7.8.3 (04-30-1998) Judicial Order Of Forfeiture
See Section 5.2, Chapter 5, of this Handbook.
### [9.7] 7.8.4 (04-30-1998) Form 1570, Declaration of Forfeiture
For an administrative forfeiture, the Chief, CI, should forward the seizure package with the completed Form 1570, Declaration of Forfeiture (Exhibit 5-1) for the District Director's signature on the forfeiture date. A separate Form 1570 should be signed for each asset being forfeited. The submission of a Petition for Remission or Mitigation of Forfeiture will not alter the forfeiture date, and should not delay the signing of the Form 1570 or Final Order of Forfeiture; however will delay the disposition of the asset. The signed Form 1570 or Final Order of Forfeiture will be distributed by memorandum, signed by the Chief, CI, as follows: Original--Seized Property File. Copy--Assistant Regional Commissioner (RM) Attn: Facilities Management Branch. Copy--District Counsel. See Section 5.3, Chapter 5, Forfeiture Actions, of this Handbook, for additional information
### [9.7] 7.8.5 (04-30-1998) Settlement (Judicial Forfeitures)
After a Claim and Cost Bond is filed in an administrative seizure, or if the seizure is initially a civil judicial action, settlement of the forfeiture may be undertaken by the USAO in consultation with the IRS. There must be a statutory basis for the forfeiture. Any settlement negotiated by the USAO should parallel Service guidelines, e.g., Service Mitigation Guidelines for seizures pertaining to violations of 31 USC 5313 and 5324(a). The U.S. Attorney has authority to settle those judicial forfeiture actions involving property in his or her judicial district. However, in an administrative action where a Claim and Cost Bond was filed and if the AUSA negotiates a settlement wherein the claim is withdrawn and the forfeiture action is to proceed administratively, then the matter is referred back to the Service. This requires that the Chief, CI, approve the negotiated settlement (see TEOAF Directive 17). The government may initiate a settlement of a criminal forfeiture action in conjunction with the criminal charges against the defendant which provides the cause of action against the property. However, the government should not tie civil forfeiture to a reduction or dismissal of criminal charges just to gain the advantage of a civil forfeiture, or to be used as leverage in a criminal plea or vice versa. See Section 5.4, Chapter 5, of this Handbook for additional information
### [9.7] 7.8.6 (04-30-1998) Plea Agreements
The agent must ensure that the plea agreement includes a violation of one of the following offenses charged in the indictment or criminal information to ensure forfeitability of the property pursuant to Title 18: 18 USC 1956. 18 USC 1957. 18 USC 1960. 31 USC 5313(a). 31 USC 5324(a). Additional requirements on plea agreements are contained in TEOAF Directive 17.
### [9.7] 7.9 (04-30-1998) DISPOSITION OF PROPERTY-- DOCUMENTS
Seized property can be disposed of in a number of ways. Each type of disposal has specific documentation that must be processed in order release the property. This section references or discusses the documentation needed.
### [9.7] 7.9.1 (04-30-1998) Release Or Receipt Of Property
See Section 6.17, Chapter 6, Seizure Planning and Section 10.10, Chapter 10, Disposition of Forfeited Property, of this Handbook.
### [9.7] 7.9.2 (04-30-1998) Form TD F 92-22.46--Sharing Requests
See Chapter 12, Equitable Sharing and Reverse Asset Sharing, of this Handbook.
### [9.7] 7.9.3 (04-30-1998) Sharing Decision
See Section 10.6, Chapter 10, Disposition of Forfeited Property, and Chapter 12, Equitable Sharing and Reverse Asset Sharing, of this Handbook
### [9.7] 7.9.4 (04-30-1998) Official Use Request
See Section 10.7, Chapter 10, Disposition of Forfeited Property, of this Handbook.
### [9.7] 7.9.5 (04-30-1998) Money Disposition Memorandum
See Section 10.3, Chapter 10, Disposition of Forfeited Property, of this Handbook.
### [9.7] 7.9.6 (04-30-1998) Property Disposition Memorandum To EG&G
See Section 10.5, Chapter 10, Disposition of Forfeited Property, of this Handbook.
Exhibit [9.7] 7-1 (04/30/98)
Seizure/Forfeiture Control Sheet

>
SEIZURE/FORFEITURE CONTROL SHEET
Seizure Date: _________________________ AFTRAK #: _________________________
Seizure Case #: _______________________ Case Agent: ________________________
Description of Item: ______________________________________________________
Appraisal Value: ________________________ Case Name: _______________________
Related AFTRAK #(s): _____________________________________________________
Seizure Type: ________ Admin. ________ Judicial ________ Civil ________ Crim ________
Statute(s) Violated: _______________________________________________________
Section # | File Section Contents | Completion
Date |  |
Basis For Seizure
_______ | Delegation Memo or Form 4930 | _______
_______ | Ex-Parte Order or Related Statute Test Memo | _______
_______ | Economic Analysis |
______ |  |
_______ | Affidavit(s) |
______ _______ | Seizure Warrant |
______ |  |
_______ | Search Warrant |
______ |  |
_______ | Interview Memorandum |
______ |  |
_______ | Indictment/Complaint |
______ |  |
_______ | Other: _______ |
______ |  |
Seizure Forms |  |
_______ | Seized Property Report (4008) |
______ |  |
_______ | Supplemental Property Report (4008s) |
______ |  |
_______ | Inventory Reports (181,141)
______ |  |
_______ | Notice of Seizure Letter |
______ |  |
_______ | Transmittal to District Counsel
______ |  |
_______ | AFTRAK Report #3 |
______ |  |
_______ | Collections Schedule |
______ |  |
_______ | Power of Attorney
______ |  |
_______ | TEOAF Deposit Form |
______ |  |
_______ | Other: _______
______ |  |
Forfeiture |  |
_______ | Dist. Counsel Law & Fact Memo |
______ |  |
_______ | Advertising Order/Voucher |
______ |  |
_______ | Forfeiture Letter to Claimants
______ |  |
_______ | Newspaper Certification of Ad |
______ |  |
_______ | Declaration of Forfeiture
______ |  |
_______ | Petition for Remission |
______ |  |
_______ | Claim and Cost Bond |
______ |  |
_______ | Warrant of Arrest in Rem |
______ |  |
_______ | Judicial Order of Forfeiture |
______ |  |
_______ | Wire Transfer Receipt/Deposit Ticket |
______ |  |
_______ | Notification of Deposit to USCS
______ |  |
_______ | EG&G Custody Receipt |
______ |  |
_______ | EG&G General/Vehicle/Inventory |
______ |  |
_______ | EG&G Retained Personal Property |
______ |  |
_______ | Maintenance Request/Bid Order |
______ |  |
_______ | Other: _______ |
______ |  |
Petitions/Claims |  |
_______ | Petition |
______ |  |
_______ | Memo to Counsel on Petition Investigation |
______ |  |
_______ | Decision from AC(CI) or Attorney General on Petition
______ |  |
_______ | Letter to Claimant on Decision |
______ |  |
Disposition |  |
_______ | Release/Receipt of Property |
______ |  |
_______ | Sharing Requests (TD F 92-22.46) |
______ |  |
_______ | Sharing Decision
______ |  |
_______ | Official Use Request |
______ |  |
_______ | Money Disposition Memo
______ |  |
_______ | Property Disposition Memo to EG&G |
______ |  |
_______ | Certificate to Obtain Title |
______ |  |
_______ | Other: _______ |
Exhibit [9.7] 7-2 (04/30/98) FORM 4008--SEIZED PROPERTY REPORT-FORFEITURE OR EVIDENCE Exhibit [9.7] 7-2 (Cont.) (04/30/98) FORM 4008--SEIZED PROPERTY REPORT-FORFEITURE OR EVIDENCE Exhibit [9.7] 7-3 (04/30/98) FORM 4008S-SUPPLEMENTAL SEIZED PROPERTY REPORT Exhibit [9.7] 7-3 (Cont.) (04/30/98) FORM 4008S-SUPPLEMENTAL SEIZED PROPERTY REPORT
Exhibit [9.7] 7-4 (04/30/98)
Notice of Seizure Advertisement

>
NOTICE OF SEIZURE
TREASURY DEPARTMENT
INTERNAL REVENUE SERVICE
CRIMINAL INVESTIGATION DIVISION
On (date of seizure) , (full description of asset seized including VIN) was seized for administrative forfeiture from (name) at (location of seizure) for violation of (statute) . Pursuant to Title 18, United States Code, Section 981 this property is subject to forfeiture. Any person claiming an ownership interest in this property must file a claim and cost bond with the District Director of the IRS at (location) on or before (20 days from date of first notice) ; otherwise, the property will be forfeited and disposed of according to law. Call the IRS at (phone number) for further information in reference to seizure (AFTRAK Number) .
Exhibit [9.7] 7-5 (04/30/98)
Letter For Advertising Notice Seizure

>
INTERNAL REVENUE SERVICE | DEPARTMENT OF THE TREASURY
District |
Director | Criminal Investigation
| Person to Contact:
(Name of Receiver) | Joe Smurf, Special Agent
(Name of Newspaper) | Telephone Number:
(Address) | (xxx) 123-4567
(City, State, Zip) | Refer Reply To:
| CI:x:xxx
| Date:
| (enter today's date)
Dear ____________ :
Enclosed please find a copy of a legal notice to be advertised in the ____________ . This advertisement should be run on the following three dates:
(list dates of publication)
All charges should be billed to the Internal Revenue Service, Criminal investigation Division, Account No. XXXXX. Please provide a signed publisher's affidavit regarding this notice for legal certification. Thank you.
| Sincerely,
| _________________________
| Asset Forfeiture Coordinator
Exhibit [9.7] 7-6 (04/30/98) Sample Form 9572, Continuation Sheet, Custody Receipt for Retained or Seized Property Exhibit [9.7] 7-7 (04/30/98) EG&G FORM 4008, VESSEL CONDITION AND INVENTORY Exhibit [9.7] 7-8 (04/30/98) EG&G FORM 4033, GENERAL PROPERTY CONDITION AND INVENTORY Exhibit [9.7] 7-9 (04/30/98) EG&G FORM 4052, PERSONAL EFFECTS INVENTORY AND RECEIPT
### Internal Revenue Manual | ### Hndbk. 9.7 Chap. 7 Processing Seized Assets | ### (04-30-1998)

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