Does Section 1615 of Title 19 of the Federal Tax Code apply to a civil forfeiture application?
MultiRegion, United States of America
The following excerpt is from U.S. v. One 1978 Piper Cherokee Aircraft, Tail No. N 5538V, Including its Tools and Appurtenances, 37 F.3d 489 (9th Cir. 1994):
6 Section 1615 of Title 19 is applicable to this civil forfeiture under 21 U.S.C. Sec. 881(d). See United States v. Lot 4, block 5 of Eaton Acres, 904 F.2d 487, 490 & n. 2 (9th Cir.1990).
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