Title 26, Internal Revenue CodeRelease 119-102
§7321 Authority to Seize Property Subject to Forfeiture
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C — Forfeitures › PART II — PROVISIONS COMMON TO FORFEITURES › § 7321
Summary
The Secretary can seize any property that the United States is allowed to take under any part of this title.
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
Aug 21, 2026
Release point: 119-102