Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7321

Authority to seize property subject to forfeiture

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

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Nearby sections (25 sections)
  1. 7268 · Possession with intent to sell in fraud of law or to evade tax
  2. 7269 · Failure to produce records
  3. 7270 · Insurance policies
  4. 7271 · Penalties for offenses relating to stamps
  5. 7272 · Penalty for failure to register or reregister
  6. 7273 · Penalties for offenses relating to special taxes
  7. 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  8. 7275 · Penalty for offenses relating to certain airline tickets and…
  9. 7301 · Property subject to tax
  10. 7302 · Property used in violation of internal revenue laws
  11. 7303 · Other property subject to forfeiture
  12. 7304 · Penalty for fraudulently claiming drawback
  13. 7321 · Authority to seize property subject to forfeiture
  14. 7322 · Delivery of seized personal property to United States marshal
  15. 7323 · Judicial action to enforce forfeiture
  16. 7324 · Special disposition of perishable goods
  17. 7325 · Personal property valued at $100,000 or less
  18. 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
  19. 7327 · Customs laws applicable
  20. 7328 · Cross references
  21. 7341 · Penalty for sales to evade tax
  22. 7342 · Penalty for refusal to permit entry or examination
  23. 7343 · Definition of term "person"
  24. 7344 · Extended application of penalties relating to officers of the…
  25. 7345 · Revocation or denial of passport in case of certain tax…
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