Title 26 — Internal Revenue CodeRelease 119-73
§7323 Judicial action to enforce 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 › § 7323
Summary
Seized property for forfeiture is handled as a case against the property in the U.S. District Court for the district where it was taken. If a bond under section 7324(3) got the property back before seizure, the marshal must notify bond signers as the court directs, and the court must assess the seizure costs.
Full Legal Text
Title 26, §7323
Internal Revenue Code — Source: USLM XML via OLRC
(a)The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.
(b)In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.
(c)The cost of seizure made before process issues shall be taxable by the court.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7323
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73