Authority to seize property subject to forfeiture
26 U.S.C. § 7321
in effectAny property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026