IRS-CI Forfeiture Letters
In some cases, the Department of Treasury’s Internal Revenue Service (IRS) in Washington, D.C., might send you a letter from their criminal investigation’s division (known as “IRS-CI”). Attorney Leslie Sammis represent clients throughout the United States to contest the IRS-CI’s seizure of property including cash and cryptocurrency.
If your bank account or other property was seized by a Special Agent with the IRS Criminal Investigation unit for forfeiture, contact an attorney at Sammis Law Firm. We are familiar with the tactics of IRS agents and task force officers when they seize money from bank accounts and other valuable property. The IRS might also impose a levy on cryptocurrency or a cryptocurrency wallet or account.
We can help you determine defenses that might exist if the IRS attempts to levy crypto for delinquent tax liabilities. Our attorneys are experienced in civil asset forfeiture cases. We can help you fight back. Call 813-250-0500.
We are particularly familiar with IRS-CI investigations and forfeiture actions involving the Asset Forfeiture Coordinator or the Special Agents in Charge at the Internal Revenue Service — Criminal Investigation, Asset Forfeiture Unit, 3848 W Columbus Drive, Suite A, Tampa, Florida, 33607, Phone: (727) 638-2628. Each IRS office has an Asset Forfeiture Coordinator or an attorney that handles such cases. The policy and procedures are very similar in the IRS-CI offices through out the United States.
The IRS-CI letter gives notice that you have been identified as an interested party in an administrative or judicial forfeiture proceedings because you likely have a “claim” in the property subject to forfeiture. That property can be cash, a bank account, vehicles, or digitial cryptocurrency like Bitcoin, Ethereum, or stable coins like USDT or USDC.
The letter tells you that IRS-CI records indicate that you may have an ownership interest in the above-described property seized by the Internal Revenue Service — Criminal Investigation (IRS-Cl). The letter might provide:
The property is subject to forfeiture to the United States Government in that it was involved in a transaction, or attempted transaction, in violation(s) of 18 U.S.C. S 1343 and 18 U.S.C. S 1956 pursuant to:
- Title 18 U.S.C. S 981(a)(1)(A)
- Title 18 U.S.C. S 981(a)(1)(C)
or other provisions related to wire fraud, mail fraud, theft, drug trafficking, tax evasion or money laundering.
Administrative Forfeiture Actions by IRS-CI
The IRS-CI notice of seizure letter advises you that administrative proceedings have been initiated to perfect forfeiture of the seized property. Notice of these proceedings, as required by law, is scheduled to run on https://www.forfeiture.gov for thirty (30) consecutive days. A copy of the Notice of Seizure to be published is usually enclosed for your information.
This property is typically subject to forfeiture thirty (30) days from the date of the last publication. Absent the filing of a claim of ownership by you or any other person transferring this matter to the appropriate U.S. District Court for a judicial determination, the property will be administratively forfeited by the IRS-Cl on the date listed on the forfeiture.gov website.
If you have an ownership interest in the property, then a judicial determination or administrative review is available to you. The attorneys at Sammis Law Firm recommend filing a claim for court action to bypass administrative forfeiture proceedings in favor of judicial forfeiture.
Judicial Determination Actions by IRS-CI
If you disagree with the IRS-Cl’s claim that the property is subject to forfeiture and desire a judicial determination of the matter, then you must file a claim of ownership. Your claim must be received by thirty-five (35) Days from the date of this letter. You are cautioned that the timely filing of a claim of ownership is a necessary condition for obtaining a judicial determination.
Your claim of ownership must identify the property and explain the extent of your ownership interest. You must provide documentary evidence of your interest, if available. Your claim must be signed under oath, subject to the penalty of perjury. For your ready reference, the acceptable language required by statute is as follows:
I declare, (or certify, or verify, or state) under penalty of perjury that the foregoing is true and correct.
Executed on (Sworn Date)
(Party Siqnature)
Unsupported submissions signed by attorneys are insufficient to satisfy the requirement that claims be personally executed. You do not need a specific form in order to file your claim; however, the letter might include a claim of ownership form is enclosed for your convenience.
You should send your claim of ownership to the Internal Revenue Service — Criminal Investigation, Special Agent in Charge, Asset Forfeiture Unit, _______________________, It is suggested, but not required, that you send your claim of ownership by certified mail, return receipt requested.
Release of Property to Avoid Substantial Hardship by IRS-CI
If you choose to contest the forfeiture by filing a claim of ownership as set forth above, you may be entitled to the immediate release of the seized property to avoid substantial hardship, pursuant to 18 U.S.C. S 983(f), if:
- you have a possessory interest in the property.
- you have sufficient ties to the community to provide assurance that the property will be available at the time of trial.
- you demonstrate that continued possession by the Government, pending the final disposition of any forfeiture proceeding, will cause you a substantial hardship. Examples of qualifying hardships include preventing the functioning of a business; preventing an individual from working; or leaving an individual homeless; you demonstrate that the likely hardship from the Government’s continued possession of the seized property outweighs the risk that the property will be destroyed, damaged, lost, concealed, or transferred, if it is returned to you while any proceedings are pending; and
- all of the following conditions must exist:
- The property is not evidence of a violation of the law, is not currency, or other monetary instruments, or electronic funds (such as bank accounts), unless such currency, monetary instruments, or electronic funds constitute the assets of a legitimate business which has been seized.
- The property is not contraband, or by reason of its design or other characteristics, is particularly suitable for use in an illegal activity; and
- The property is not likely to be used to commit additional criminal acts if it is returned to you.
If you wish to seek release of qualifying property, you must submit a request for possession of the property setting forth the basis on which the requirements listed above are met.
Your request should be sent to the Internal Revenue Service — Criminal Investigation, Special Agent in Charge, Asset Forfeiture Unit, [address of the local office], Attn: Asset Forfeiture Coordinator ________.
It is suggested, but not required, that you send your request by certified mail, return receipt
requested.
In the event the property is not released to you within 15 days following our receipt of your request, or if your request is denied, you may file a petition in the U.S. District Court for the release of the property.
Additional information relative to the filing of a petition with the court will be provided to you if your request is denied. It is also available, upon request, by contacting Asset Forfeiture Coordinator _______, at the address listed above, or by calling _____________,
Administrative Review by the Internal Revenue Service – Criminal Investigation
As to administrative review, if you would like 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 of Forfeiture pursuant to 19 U.S.C. S 1618. The petition must identify the property seized, the date of seizure, and proof of your ownership interest in the property or how you are a victim of the underlying offense that gave rise to the seizure and forfeiture.
You should describe the facts and circumstances that you believe justify the remission or return of the property. Copies of documentary evidence should be submitted where appropriate.
The petition should be signed, under oath subject to the penalty of perjury as noted under Judicial Determination. Your petition is subject to investigation. With respect to requests for mitigation, if the Director of Operations Policy and Support finds the violation was committed without willful negligence, or without any intention on your part to defraud the Government or to violate the law or finds the existence of such mitigating circumstances as to justify mitigation of the resulting forfeiture, then the forfeiture may be mitigated as is deemed reasonable and just.
Mitigation will be evaluated based on evidence submitted that documents how you are a victim of the underlying offense.
Your petition must be submitted to the Internal Revenue Service — Criminal Investigation, Special Agent in Charge, Asset Forfeiture Unit, ____________, Attn: Asset Forfeiture Coordinator ________, within 35 days or ______________ of the mailing of this letter.
The IRS-CI’s Warning Concerning Forfeiture Proceedings
The administrative forfeiture is not subject to judicial review. In the event that a claim of ownership is timely filed, the forfeiture would convert to a judicial matter as noted under Judicial Determination. In this case, any pending Petition for Remission or Mitigation of Forfeiture of the property would also be transferred to the U. S. Attorney for appropriate action upon conclusion of the judicial forfeiture proceeding.
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. If you have any questions concerning this, or any other matter in this letter, please contact Asset Forfeiture Coordinator _______.
This article was last updated on Thursday, December 4, 2025.
