Title 26 — Internal Revenue CodeRelease 119-73not60

§7321 Authority to Seize Property Subject to Forfeiture

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part II— PROVISIONS COMMON TO FORFEITURES › § 7321

Last updated Apr 5, 2026|Official source

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 5, 2026

Release point: 119-73not60