Format of Letter to Known Property Owner

OFFICE OF TREASURY INSPECTOR GENERAL

FOR TAX ADMINISTRATION

DATE: July 1, 2007

Exhibit (400)-190.1

FORMAT OF LETTER TO KNOWN PROPERTY OWNER

[signatory office to enter date]

(Name of Property Owner)

(Address of Property Owner)

Dear (Mr./Mrs. Name of Property Owner):

On (date of seizure), the Treasury Inspector General for Tax Administration seized (describe property) from (name of person/business) at (address of seizure).

You are advised that you have thirty days from the date postmarked on this letter to claim the above described property. If claim is not made by that date, title will vest in the United States.

This property may be claimed by you or a person you designate to receive the property by contacting (name of case SA) at (address where property can be claimed), telephone number (telephone number of SA).

The property will be released to you or your designee upon completion of a receipt for the property.

Sincerely,

(SAC name)

Operations Manual Chapter 400