Title 26 — Internal Revenue CodeRelease 119-73
§7321 Authority to seize property subject to forfeiture
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES › § 7321
Full Legal Text
Title 26, §7321
Internal Revenue Code — Source: USLM XML via OLRC
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7321
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73