Quote:
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Originally Posted by David Merrill
- disbelieving that such obviously admiralty process could ever issue out of the Mile High City - Denver.
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Part 9. Criminal Investigation
Chapter 7. Asset Seizure and Forfeiture
Section 2. Civil Seizure and Forfeiture
9.7.2 Civil Seizure and Forfeiture
* 9.7.2.1 Overview
* 9.7.2.2 Statutory Authority and Investigative Jurisdiction
* 9.7.2.3 Civilly Forfeitable Property
* 9.7.2.4 Statute of Limitations
* 9.7.2.5 Seizure of Property For Civil Forfeiture
* 9.7.2.6 Pre-Seizure Planning
* 9.7.2.7 Methods of Seizure for Civil Forfeiture
* 9.7.2.8 Administrative Forfeiture Proceedings
* 9.7.2.9 Civil Judicial Forfeiture Proceedings
* Exhibit 9.7.2-1 Request for Adoption of State or Local Seizure
* Exhibit 9.7.2-2 Forfeiture Letter/Notice of Intent to Forfeit
* Exhibit 9.7.2-3 Notice of Seizure
* Exhibit 9.7.2-4 Seized Asset Claim Form
9.7.2.1 (07-25-2007)
Overview
1.
Civil forfeiture is an
in rem proceeding against the property itself, not the owner of property. Civil forfeiture is a process that is separated from, and not dependent on, a criminal prosecution. Civil forfeiture can proceed administratively or judicially. (Italics relief in original.)
<http://www.irs.gov/irm/part9/ch07s02.html>