Title 26, Internal Revenue CodeRelease 119-102
§7327 Customs Laws Applicable
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C — Forfeitures › PART II — PROVISIONS COMMON TO FORFEITURES › § 7327
Summary
Customs' rules for canceling or reducing forfeitures apply to tax forfeitures.
Full Legal Text
Title 26, §7327
Internal Revenue Code, Source: USLM XML via OLRC
The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.
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. § 7327
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102