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 3 Civil Seizure and Forfeiture
### Contents [9.7] 3.1 OVERVIEW [9.7] 3.2 STATUTORY AUTHORITY TO SEIZE AND FORFEIT ASSETS CIVILLY [9.7] 3.3 STATUTE OF LIMITATIONS [9.7] 3.4 PROPERTY SUBJECT TO CIVIL FORFEITURE [9.7] 3.4.1 Offending Property from 11-18-88 to Present [9.7] 3.4.2 Additional Offending Property from 10-28-92 to Present [9.7] 3.4.3 Substitute Property 10-28-92 to present [9.7] 3.4.4 Evidence to Support Civil Seizures and Forfeitures (Burden of Proof) [9.7] 3.5 METHODS TO EFFECT SEIZURES SUBJECT TO CIVIL FORFEITURE [9.7] 3.6 CIVIL FORFEITURE PROCEEDINGS [9.7] 3.6.1 Administrative Forfeiture [9.7] 3.6.1.1 Property to be Forfeited Administratively [9.7] 3.6.1.2 Claim and Cost Bond [9.7] 3.6.1.3 Authority for Administrative Forfeiture [9.7] 3.6.1.4 Procedural Steps-- Administrative Forfeiture [9.7] 3.6.1.5 Forfeiting Official for Administrative Civil Forfeitures [9.7] 3.6.2 Judicial Forfeiture [9.7] 3.6.2.1 Property to be Forfeited Judicially [9.7] 3.6.2.2 Authority for Judicial Forfeitures [9.7] 3.6.2.3 Procedural Steps--Judicial Forfeiture [9.7] 3.6.2.4 Forfeiting Official for Judicial Civil Forfeitures [9.7] 3.7 CLOSING CIVIL FORFEITURE PROCEEDINGS Exhibit [9.7] 3-1 Sample Transmittal Memorandum of Forfeiture Case to District Counsel Exhibit [9.7] 3-2 Forfeiture Letter/Notice of Intent to Forfeit Exhibit [9.7] 3-3 Notice of Seizure Letter
### [9.7] 3.1 (04-30-1998) OVERVIEW
The Money Laundering Control Act of 1986 and its amendments provide for the civil seizure and forfeiture of property, involved in a transaction or attempted transaction in violation of section 5313(a) or 5324(a) of Title 31, or of section 1956 or 1957 of Title 18, or any property traceable to such property. Civil forfeiture is a process that is separate from, and not dependent on, any criminal prosecution. Civil forfeitures can proceed administratively or judicially. The sections in this chapter are: Statutory Authority to Seize and Forfeit Assets Civilly Statute of Limitations Property Subject to Civil Forfeiture Methods to Effect Seizures Subject to Civil Forfeiture Civil Forfeiture Proceeding Closing Civil Forfeiture Proceedings
### [9.7] 3.2 (04-30-1998) STATUTORY AUTHORITY TO SEIZE AND FORFEIT ASSETS CIVILLY
Title 18 USC 981(a)(1)(A) and 981(b)(1)(A)(ii) vests civil seizure and forfeiture authority in the Secretary of the Treasury relating to violations of 31 USC 5313(a) 31 USC 5324(a) 18 USC 1956 18 USC 1957 The Secretary of the Treasury through Treasury Order 101-45 delegated the authority to the Under Treasury Secretary (Enforcement). Treasury Directive 15-42 redelegated this authority to the Commissioner of Internal Revenue Service (IRS). The Commissioner issued Delegation Order 158 specifying activities in the civil seizure forfeiture process to various IRS officials. Title 18 U.S.C. 984, Civil Forfeiture of Fungible Property, allows the government to forfeit identical property--without identifying the specific property involved in the offense that is the basis for the forfeiture. This provision applies to any in rem forfeiture action in connection with any offense under Section 1956, 1957, or 1960 of Title 18 or Section 5322 or 5324 of Title 31. It is required that any identical property be found in the same place or account as the property involved in the offense and that the forfeiture of the fungible property be commenced not more than one year from the date of the offense.
### [9.7] 3.3 (04-30-1998) STATUTE OF LIMITATIONS
The statute of limitation for Title 18 forfeitures is 5 years. The civil forfeiture proceeding must be "commenced within 5 years after discovery of the offense which give rise to the forfeiture."
### [9.7] 3.4 (04-30-1998) PROPERTY SUBJECT TO CIVIL FORFEITURE
The property that is subject to seizure and civil forfeiture is dependent upon the date the property was involved in the violations of the following statutes: 18 USC 1956. 18 USC 1957. 31 USC 5313(a). 31 USC 5324(a). and whether it is the offending property or substituted property.
### [9.7] 3.4.1 (04-30-1998) Offending Property from 11-18-88 to Present
Any property, real or personal, involved in a transaction or attempted transaction in violation of 18 USC 1956, 18 USC 1957, 31 USC 5313(a) or 31 USC 5324(a) is subject to seizure and forfeiture. Any property traceable to property, real or personal, involved in a transaction or attempted transaction in violation of 18 USC 1956, 18 USC 1957, 31 USC 5313(a) or 31 USC 5324(a) is subject to seizure and forfeiture.
### [9.7] 3.4.2 (04-30-1998) Additional Offending Property from 10-28-92 to Present
Proceeds of foreign crimes (such as the proceeds of foreign bank fraud, kidnapping, robbery, extortion, or foreign drug violations) involved in money laundering offenses occurring in the U.S., or involving a U.S. citizen in violation of 18 USC 1956 or 1957, are forfeitable under Title 18 USC 981. Property that is involved in or traceable to a conspiracy to violate Title 18 USC 1956 or 1957 can also be forfeited.
### [9.7] 3.4.3 (04-30-1998) Substitute Property 10-28-92 to present
Title 18 USC section 984 was added to the civil forfeiture statutes in October 1992. It provides for the substitution of identical assets for any section 981 civil forfeiture action "in rem" . The forfeiture of the identical property must be sought within one year of the criminal violation that gave rise to the civil forfeiture action under Title 18 USC 981. The substitute provisions for 981 civil forfeiture actions are permitted in connection with violations of: 31 USC 5322, 31 USC 5324 (after 9-23-94), 18 USC 1956, 18 USC 1957, and 18 USC 1960. In any in rem forfeiture action, initiated within 1 year of the violation, in which the subject property is cash, monetary instruments in bearer form, funds deposited in an account in a financial institution (as defined in Title 18 USC 20), or other fungible property: It shall not be necessary for the government to identify (trace) the specific property involved in the offense that is the basis for the forfeiture. It shall not be a defense that the property involved in such an offense has been removed and replaced by identical (untainted) property. Thus, identical property found in the same place or account that was involved in a money laundering violation is forfeitable regardless of fluctuations in the account or amount of fungible property found. However, if the identical property is found in a financial institution's interbank account (a financial institution's correspondent account with another bank), the identical property may be forfeited only if the institution holding the account knowingly engaged in the money laundering violation. Title 18 USC 20 defines financial institution as: A bank holding company, savings and loan association, credit union, or farm credit institution, insured or regulated by the Federal Deposit Insurance Act, the National Credit Union Share Insurance Fund, the Federal Home Loan Bank Act, or the Farm Credit Act. A company regulated by the Small Business Investment Act. A Federal Reserve Bank, or member of the Federal Reserve System, or an institution operating under Section 25 of the Federal Reserve Act. A branch or agency of a foreign bank as defined by the International Banking Act.
### [9.7] 3.4.4 (04-30-1998) Evidence to Support Civil Seizures and Forfeitures (Burden of Proof)
A civil forfeiture is an action or proceeding taken against property based on the government's belief that the property was involved in or is traceable to a violation of certain federal laws pertaining to money laundering. The government's burden of proof in civil forfeiture (whether administrative or judicial) is probable cause. The degree of probable cause of the seizure of evidence differs from the probable cause required for the seizure of property for forfeiture, e.g. before property seized as evidence is converted to a seizure for forfeiture, probable cause should be reexamined and, if necessary, a seizure warrant obtained to satisfy the government's burden of proof. Once probable cause for forfeiture is established, the burden shifts to the claimant to prove with a preponderance of the evidence that the forfeiture is either unjustified or inappropriate. Once probable cause is established, the government may use any of the methods listed below to seize property for forfeiture under Title 18 USC 981.
### [9.7] 3.5 (04-30-1998) METHODS TO EFFECT SEIZURES SUBJECT TO CIVIL FORFEITURE
The methods to effect seizures for civil forfeiture are: Warrant of arrest in rem. Seizure incident to lawful arrest or search. Seizure warrant pursuant to the Federal Rules of Criminal Procedure. Adoptive seizures. A more detailed description of these methods will be found in chapter 2 of this Handbook and Handbook 9.4 chapter 13.
### [9.7] 3.6 (04-30-1998) CIVIL FORFEITURE PROCEEDINGS
A civil forfeiture is an in rem proceeding against the property itself. Civil forfeiture is a process that is separate from, and not dependent on, any criminal prosecution. It can be handled in either an administrative or judicial setting. The procedure used is dependent on: The type of property. The value of the property. Whether a Claim and Cost Bond is filed.
### [9.7] 3.6.1 (04-30-1998) Administrative Forfeiture
An administrative forfeiture proceeding is the process by which certain types of property may be forfeited to the United States by the investigative agency that seized the property, without judicial involvement. A Declaration of Forfeiture under Title 19 USC 1609 has the same force and effect as a Final Decree and Order of Forfeiture in a judicial forfeiture proceeding in a district court of the United States. Property should be administratively forfeited unless the nature of the property requires civil judicial forfeiture of prosecutorial considerations favor a criminal judicial forfeiture.
### [9.7] 3.6.1.1 (04-30-1998) Property to be Forfeited Administratively
Effective August 20, 1990, under the authority of amendments to Title 19 USC 1607, the following property may be forfeited through the administrative forfeiture process: Personal property that has an appraised value of $500,000 or less. Any monetary instrument, defined within the meaning of Title 31 USC 5312(a)(3) (including currency), regardless of its value. Bank accounts are not defined as "monetary instruments" and, therefore, may not be forfeited administratively pursuant to 19 USC 1607(a)(4). However, bank accounts with a value of $500,000 or less may be administratively forfeited pursuant to 19 USC 1607(a)(1).
### [9.7] 3.6.1.2 (04-30-1998) Claim and Cost Bond
A claimant to the property can cause the administrative forfeiture process to become a judicial one by filing a Claim and Cost Bond within 20 days of the first publication of the Notice of Seizure. The Service will forward the Claim, a copy of the Cost Bond, and a description of the subject property to the US Attorney for the judicial district in which the seizure warrant was issued. The US Attorney will then proceed with a judicial forfeiture process.
### [9.7] 3.6.1.3 (04-30-1998) Authority for Administrative Forfeiture
Customs laws under Title 19 USC 1602 et seq., are incorporated into Title 18 USC. 981 and provide the statutory basis for the Administrative Forfeiture process.
### [9.7] 3.6.1.4 (04-30-1998) Procedural Steps-- Administrative Forfeiture
Obtain a Criminal Investigation Management Information Systems (CIMIS) Subject Seizure Number. An Asset Forfeiture Tracking and Retrieval System (AFTRAK) number should be obtained by the district Asset Forfeiture Coordinator (AFC) for asset tracking purposes. Within 10 days, the seized property package will be transmitted to District Counsel via memorandum (Exhibit 3-1) for legal review and the issuance of a Law and Fact Memorandum. Within 5 days of seizure, a seizure letter will be sent to known parties in interest on property seized for forfeiture (Exhibit 3-2). Within 30 days, Counsel will prepare and submit a Law and Fact Memorandum to the District Director, Attn: Chief, CI, supporting the administrative forfeiture (providing that administrative forfeiture is appropriate). Within 20 days, of notification from District Counsel the AFC will advertise the property in a local newspaper of general circulation. During this same time, the AFC should reasonably attempt to determine all parties in interest to ensure that they are mailed forfeiture letters, formerly known as Notices of Intent to Forfeit (Exhibit 3-3), within the 60-day period. The AFC will respond to inquiries from interested parties. Within 60 days after an asset is seized for administrative forfeiture, notice of intent to forfeit (forfeiture letter) must be given to parties in interest. This is mandated by Treasury policy. Where a reasonable effort of notice has not been made within the 60-day period and no waiver has been obtained, the seized property must be returned and the forfeiture proceeding terminated. If property is seized as evidence and cannot be forfeited until completion of the criminal case, the 60-day requirement will not apply. The 60-day period will begin at the earliest moment that the Service, or the Assistant US Attorney (AUSA), or Treasury Executive Office of Asset Forfeiture (TEOAF) determines that the property no longer has evidentiary value and that forfeiture proceedings can apply and should be initiated. Investigate and recommend action on claims to the property submitted by interested parties. When judicial forfeiture is required, or is found to be more appropriate, District Counsel will prepare a memorandum to the District Director (Attn: Chief, CI), advising him or her as to the legality of the underlying seizure and the advisability of referring the matter to the U.S. Attorney's Office for initiation of judicial forfeiture proceedings. The Chief, CI, will then forward the matter, together with a copy of the Seized Property Report-Forfeiture (Form 4008), to the appropriate U.S. Attorney's office. If District Counsel recommends against forfeiture, and the Chief, CI, disagrees, the Chief's recourse is as follows: The Chief may protest by submitting a report to the area Director of Investigations, CI, setting forth his or her reasons. The Director of Investigations will attempt to reconcile the opposing viewpoints with the Assistant Regional Counsel (Criminal Tax) for the district originating the seizure. If the Director of Investigations agrees with the Chief, and the Assistant Regional Counsel continues to hold an opposing view, the matter will be referred to the Assistant Commissioner, CI, for negotiation of the matter with the Assistant Chief Counsel (Criminal Tax). The final recommendation as to what course of action to follow lies with the Assistant Commissioner, CI. However, only the District Director, who has the authority to declare forfeiture pursuant to Delegation Order 158, may implement the Assistant Commissioner's, CI, recommendation.
### [9.7] 3.6.1.5 (04-30-1998) Forfeiting Official for Administrative Civil Forfeitures
The District Director is the IRS official authorized to declare seized property forfeited.
### [9.7] 3.6.2 (04-30-1998) Judicial Forfeiture
A judicial civil forfeiture is one that occurs under the auspices of the federal court system. Thus, contact and coordination should be made with the U.S. Attorney's Office as early as possible. The AUSA can assist in assessing the advisability and legality of the proposed seizure and the existence of the requisite probable cause to seize and proceed against the property.
### [9.7] 3.6.2.1 (04-30-1998) Property to be Forfeited Judicially
Property that is to be forfeited in a civil judicial proceeding includes: All real property. Property for which an acceptable Claim and Cost Bond was filed during the administrative forfeiture procedure. Seized property for which probable cause is established from grand jury information obtained through a Rule 6(e) order. Any other property for which policy may require initiation of judicial forfeiture (real estate, grand jury derived information, etc.). Personal property, other than monetary instruments, for which the value exceeds an aggregate appraised value of $500,000. NOTE: The aggregate rule applies if the individual assets are all subject to forfeiture under the same statutory authority and on the same factual basis, and if one individual has an ownership interest in the items seized. The local AUSA shall be consulted in determining which method of seizure/forfeiture must be used.
### [9.7] 3.6.2.2 (04-30-1998) Authority for Judicial Forfeitures
The judicial forfeiture process is the method of seizure and forfeiture contained in the Supplemental Rules for Certain Admiralty and Maritime Claims (the Supplemental Rules of Civil Procedure). Title 18 USC 981(b) authorizes the use of this method to effect seizure/forfeiture of property involved in transactions or attempted transactions in violation of Title 18 USC 1956 or 1957, or Title 31 USC 5313(a) or 5324(a).
### [9.7] 3.6.2.3 (04-30-1998) Procedural Steps--Judicial Forfeiture
The judicial forfeiture process is initiated by the appropriate U.S. Attorney's office after reviewing the facts and circumstances. The U.S. Attorney's review is specifically required by Title 19 USC 1604. In addition, the U.S. Attorney's review is implied by Supplemental Rule C(2) which requires that complaints initiating civil judicial forfeiture shall be verified on oath or solemn affirmation. By signing the verification, the U.S. Attorney is stating to the court that he or she has satisfied himself or herself that the allegations in the complaint are true based on his or her own knowledge or on information and belief. Obtain a CIMIS Subject Seizure number (SSI). This is needed even if there is a CIMIS Subject Criminal Investigation (SI) number. The special agent frequently will present an affidavit for an arrest warrant in rem to a magistrate judge or have an affidavit attached to the complaint. The federal district court will review the verified complaint, with supporting affidavits and documentation, to determine if statutory conditions for an in rem action have been met. Once the court determines that the government has presented probable cause to believe that the property is forfeitable, the court will order the clerk to issue a warrant of arrest in rem (Supplemental Rule C(3)) to the U.S. Marshal. If the property has not previously been seized under another authority, it is then seized pursuant to the warrant of arrest in rem. An AFTRAK number should be obtained by the district AFC for asset tracking purposes. Action will proceed in federal district court under the provisions of the Supplemental Rules and the Federal Rules of Civil Procedure. The rules provide for: Notice to parties in interest. Discovery of the government's evidence. Discovery of the claimant's evidence. Trial of the civil forfeiture action. Issuance of an order of forfeiture by the court (assuming the government has prevailed). The special agent's duties and responsibilities to carry out actions may vary from district to district.
### [9.7] 3.6.2.4 (04-30-1998) Forfeiting Official for Judicial Civil Forfeitures
The court declares seized property forfeited through issuance of an order of forfeiture.
### [9.7] 3.7 (04-30-1998) CLOSING CIVIL FORFEITURE PROCEEDINGS
An asset seized for civil forfeiture may result in forfeiture to the government through a declaration by the District Director (administratively) or Order of the Court (judicially). An asset may not make it to a forfeiture proceeding if District Counsel declines forfeiture action (administratively). A civil forfeiture proceeding may end with any one of the following actions: Forfeiture. Declination of Forfeiture action by District Counsel--Administrative. Remitted to the Owner. Mitigated. Offer in Compromise. Settlement by U.S. Attorney's Office. Plea Agreements. Adoption by Another Agency
Exhibit [9.7] 3-1 (04/30/98)
Sample Transmittal Memorandum of Forfeiture Case to District Counsel

>
District Counsel _______ |
Chief, Criminal Investigation
_______ District
TRANSMITTAL OF FORFEITURE CASE | CIMIS NO: _____
|  |  | SEIZURE NO: _____
NAME: |
PROPERTY: |
Attached is a Seized Property Report (Form 4008) and related documents regarding the above property which was seized for forfeiture. Please provide necessary legal assistance in this matter. Pertinent information is as follows:
(1) | Forfeiture action has been authorized by:
| [ ] Delegation Order No. 157
| [ ] Delegation Order No. 158
(2) | The property is forfeitable under:
| [ ] I.R.C. § 7302 involving: | [ ] | Wagering tax
|  |  | [ ] | Other tax
|  |  | [ ] | Form 8300
| [ ] 18 U.S.C. § 981 involving: | [ ] | Title 31
|  |  | [ ] | 18 U.S.C. § 1956
|  |  | [ ] | 18 U.S.C. § 1957
(3) | Criminal Prosecution: | [ ] | Has been recommended
|  |  | [ ] | Is contemplated
|  |  | [ ] | Is not contemplated
(4) | All applicable documents are identified in Block 16 of the Form 4008 and are included as attachments hereto:
| [ ] | Yes [ ] No
(5) | The lead special agent is: _____
|  | Phone: _____
Attachment:
As stated
cc: Assistant Regional Counsel (CT)
Exhibit [9.7] 3-2 (04/30/98)
Forfeiture Letter/Notice of Intent to Forfeit

>
INTERNAL REVENUE SERVICE | DEPARTMENT OF THE TREASURY
District
Director |  | Criminal Investigation
|  | Person to Contact:
(Name of Receiver) |  | Joe Smurf, Special Agent
(Address of Receiver) |  | Telephone Number:
(City, State, Zip) |  | (xxx) 123-4567
|  | Refer Reply To:
|  | CI:x:xxx
|  | Date:
|  | (enter today's date)
Re: (Description of Property to be Forfeited)
Dear (Party(s) in Interest) :
The property referred to above and described in the enclosed notice of seizure is subject to forfeiture to the United States Government in that is was involved in a transaction or attempted transaction in violation(s) of:
| [ ] Title 31 U.S.C. 5313(a) | [ ] Title 18 U.S.C. 1956
| [ ] Title 31 U.S.C. 5324(a) | [ ] Title 18 U.S.C. 1957
Title 18 U.S.C. 981(a)(1)(A) provides that any property involved in a transaction or attempted transaction in violation of the above statute, or any property traceable to such property, may be seized and forfeited to the United States Government.
This office has received information that you may have an ownership interest in this property. Accordingly, this letter is to advise you that administrative proceedings have been instituted to perfect forfeiture of the property. Notice of these proceedings, as required by law, is scheduled for publication beginning on ( first publication date ), in the ( name of the publication ). THIS PROPERTY IS SCHEDULED FOR FORFEITURE BY THE DISTRICT DIRECTOR ON THE 30TH DAY AFTER THE 1ST PUBLICATION DATE.THE FORFEITURE DATE IS .
A copy of the Notice of Seizure to be published is enclosed for your information. If you have an ownership interest in the property, judicial determination or administrative review is available to you.
If you desire a judicial determination of the matter (having the forfeiture transferred to a United States District Court), a claim of ownership and cost bond must be received by this office before the close of business on ( day before the final claim date ). You are cautioned that the timely filing of a claim of ownership is a necessary condition for obtaining a judicial determination. The claim of ownership and cost bond should be executed in triplicate.
TO CONTEST THE ADMINISTRATIVE FORFEITURE
BY THE INTERNAL REVENUE SERVICE
Without the timely filing of a claim of ownership and cost bond by you or any other person transferring the case to U.S. District Court, the property will be forfeited administratively by the District Director, Internal Revenue Service, _____ District, on ( date of forfeiture ).
The claim of ownership must include the seizure number, description of the property seized, the date of the seizure, the location of the seizure and a statement setting forth your ownership interest in the property for each item claimed.
The cost bond amount must equal 10% of the value of the seized property, not to exceed $5,000.00 or $2,500.00 for Code forfeiture, but not less than $250.00. The bond should be one of the following:
1. A certified check, cashier's check, or postal money order made payable to the "United States Department of the Treasury."
2. United States bonds, notes or other obligations on which the interest and principal are unconditionally guaranteed by the United States. United States bonds which are not transferrable are not acceptable.
3. A corporation holding a certificate of authority from the Secretary of the Treasury as being acceptable surety, and which has process agents in the judicial district where the person resides of the obligation is to be performed, and where the bond is returnable or filed.
The claim of ownership and cost bond should be sent to the above address, Attn: District Asset Forfeiture Coordinator.
If you do not have the financial means to pay the bond, you may request a waiver of the bond. To request a waiver of the bond, you must fully disclose your finances by completing the enclosed Application to Proceed in Forma Pauperis and Affidavit of Financial Information. These forms must be signed and sworn to under oath. You are advised that this application is subject to investigation as to its contents. The completed form along with the claim of ownership must be received at the above address by the close of business on ( day before the final claim date ).
ADMINISTRATIVE REVIEW
As to administrative review, if you want to request a pardon of the forfeited property, or you believe there are mitigating circumstances that should be considered, you must submit a Petition for Remission or Mitigation pursuant to 19 USC § 1618. The petition must include the seizure number, description of the property seized, the date of seizure, proof of your ownership interest in the property, the facts and circumstances that you believe justify the return of the property, and must be signed and sworn to under oath by you. You are advised that any petition is subject to investigation. Should the Assistant Commissioner (Criminal Investigation) find that the forfeiture was incurred without willful negligence or
without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of such mitigating circumstances as to justify the remission or mitigation of such forfeiture, may remit or mitigate the same upon such terms and conditions as he deems reasonable and just.
All petitions must be submitted to the Internal Revenue Service, Criminal Investigation Division, Attn: ( Insert Agent's Name ), District Asset Forfeiture Coordinator, ( Insert Address ) within 30 days of the mailing of this letter, which is the forfeiture date.
WARNING CONCERNING FORFEITURE PROCEDURE
The administrative forfeiture is not subject to judicial review. If a claim of ownership and cost bond are timely filed, any pending petition for remission of mitigation or forfeiture of the property will be transferred to the United States Attorney for the appropriate action. You are cautioned that the timely filing of a petition for remission or mitigation of forfeiture does not extend the time for filing a valid claim of ownership and a cost bond.
If you have any questions concerning this matter, please contact the person listed on the first page of this document.
|  | Chief, Criminal Investigation Division
Enclosures: Copy of classified advertisement, "Notice of Seizure"
Application to Proceed in Forma Pauperis
Affidavit of Financial Information
Exhibit [9.7] 3-3 (04/30/98)
Notice of Seizure Letter

>
INTERNAL REVENUE SERVICE | DEPARTMENT OF THE TREASURY
District
Director |  | Criminal Investigation
|  | Person to Contact:
(Name of Receiver) |  | Joe Smurf, Special Agent
(Address of Receiver) |  | Telephone Number:
(City, State, Zip) |  | (xxx) 123-4567
|  | Refer Reply To:
|  | CI:x:xxx
|  | Date:
|  | (enter today's date)
Dear ( Party(s) in Interest ):
The records of this office indicate that you might have an interest in certain monetary instruments or other property seized by the Internal Revenue Service at (place of seizure) on (date). The property was seized because it was involved in or traceable to a violation of (or violations) of:
| [ ] Title 31 U.S.C. 5313(a) | [ ] Title 18 U.S.C. 1956
| [ ] Title 31 U.S.C. 5324(a) | [ ] Title 18 U.S.C. 1957
The property is being considered for forfeiture under the provisions of Title 18 U.S.C. 981(a)(1)(A), which provides that any property involved in a transaction or attempted transaction in violation of the above statute(s), or any property traceable to such property, may be seized and forfeited to the United States Government. The particular property seized is described as follows:
(Complete Description of Property)
The value of the property is estimated at ($ amount).
The Internal Revenue Service is currently reviewing the facts in the case to determine if the above-described property should be forfeited to the government.
If it is determined that the property should not be forfeited, it will be returned. If it is determined that the property should be forfeited, you will be notified by letter, and the options available to you for relief from the forfeiture will be explained.
Should you know of any other person or entity having an interest in this property, have them contact the IRS special agent named above.
|  | Chief, Criminal Investigation Division
(11)00-41
### Internal Revenue Manual | ### Hndbk. 9.7 Chap. 3 Civil Seizure and Forfeiture | ### (04-30-1998)

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