Authority to Pay State and Local Taxes on Property After Entry of an Order of Forfeiture

The Attorney General has discretionary authority to make payments of state and local tax claims against civilly forfeited property after a forfeiture order has been issued, based on her equitable discretion to administer civilly forfeited property, under 21 U.S.C. § 881(b)–(e) and 28 U.S.C. § 524(c)(1).

The Attorney General has discretion to pay state and local tax claims against criminally forfeited property, under the authority in those statutes to “take any other action to protect the rights of innocent persons which is in the interests of justice.”