FEDERAL · 26 U.S.C. · Chapter 75

Authority to seize property subject to forfeiture

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES·Subch. C·Pt. II
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 7321 (Authority to seize property subject to forfeiture) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Maisano v. Welcher
940 F.2d 499 (Ninth Circuit, 1991)
41 case citations
Samuel Berkowitz v. United States of America, Libellant
340 F.2d 168 (First Circuit, 1965)
39 case citations
Jack Dailey McKeehan v. United States
438 F.2d 739 (Sixth Circuit, 1971)
25 case citations
United States v. Gannon
201 F. Supp. 68 (D. Massachusetts, 1961)
15 case citations
United States v. Dubin
217 F. Supp. 206 (D. Massachusetts, 1963)
3 case citations
United States v. Two Lots of Ground
183 F. Supp. 355 (E.D. Pennsylvania, 1960)
2 case citations

Source Credit

History

(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

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".