Title 26, Internal Revenue CodeRelease 119-102
§7322 Delivery of Seized Personal Property to United States Marshal
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C — Forfeitures › PART II — PROVISIONS COMMON TO FORFEITURES › § 7322
Summary
The Secretary may hand seized, forfeitable property to the U.S. marshal for the district to keep until it is lawfully disposed.
Full Legal Text
Title 26, §7322
Internal Revenue Code, Source: USLM XML via OLRC
Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.
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. § 7322
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102