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26 U.S.C. 7321: Authority to seize property subject to forfeitureText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURES
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§7321. Authority to seize property subject to forfeiture

Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.

( Aug. 16, 1954, ch. 736 , 68A Stat. 869 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

Editorial Notes

Amendments

1976⁠—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.