U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter D— Penalties and Forfeitures

26 U.S.C. § 5872

Forfeitures

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(a) Laws applicable

Any firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies.

(b) Disposal

In the case of the forfeiture of any firearm by reason of a violation of this chapter, no notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary, may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1235; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesPrior Provisions

Provisions similar to those comprising this section were contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date

Section effective on first day of first month following October 1968, see section 207(a) of Pub. L. 90–618, set out as a note under section 5801 of this title.

Notes of Decisions
Cited in 50 cases (6 in the last 5 years), 1970–2024 · leading case: Guedes v. Bureau of Alcohol, Tobacco, Firearms, 920 F.3d 1 (D.C. Cir. 2019).
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Guedes v. Bureau of Alcohol, Tobacco, Firearms, 920 F.3d 1 (D.C. Cir. 2019). “See 26 U.S.C. § 5872 (a) ("Any firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures…”
United States v. One Trw, Model M14, 7.62 Caliber Rifle, Serial No. 1488973 From William K. Alverson, William K. Alverson, Claimant-Appellant, 441 F.3d 416 (6th Cir. 2006). · cites it 3× “This case involves a forfeiture of the Defendant weapon pursuant to 26 U.S.C. § 5872 (a) because the weapon was found to be a machinegun within the terms of the National Firearms Act (“NFA”), 26 U.”
Swan v. Commonwealth, 384 S.W.3d 77 (Ky. 2012). “See 26 U.S.C. § 5872 (2). Swan and Owens knew of the existence of these guns, which were available for examination and testing in the Commonwealth’s possession for over a year after the crime.”
Baranski v. Fifteen Unknown Agents of the Bureau of Alcohol, Tobacco & Firearms, 452 F.3d 433 (6th Cir. 2006). · cites it 4× “See 26 U.S.C. § 5872 (a) (providing that “[a]ny firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture”); 28 U.”
United States v. One Assortment of Eighty-Nine Firearms & Six Hundred & Thirty-Eight Rounds of Ammunition, Robert Daniel, Non-Party, 846 F.2d 24 (6th Cir. 1988). · cites it 2× “§ 924 (d) and 26 U.S.C. § 5872 (a), by filing a civil forfeiture complaint in which it sought the forfeiture of one assortment of eighty-nine firearms and six hundred thirty-eight rounds of ammunition.”
John Roe v. Steven Dettelbach, 59 F.4th 255 (7th Cir. 2023). “§ 2201 ), and 26 U.S.C. § 5872 , because the threat of civil forfeiture proceedings concretely supported Roe’s ac- tion.”
United States v. One DLO Model A/C, 30.06 Mach. Gun, Serial No. 86-70056, 904 F. Supp. 622 (N.D. Ohio 1995). · cites it 4× “The complaint further alleged that the defendant 33 firearms were subject to forfeiture pursuant to 26 U.S.C. § 5872 , because they were involved in viola *632 tions of the provisions of Chapter 53, Title 26, U.”
Gun Owners of Am., Inc. v. Merrick B. Garland, 992 F.3d 446 (6th Cir. 2021). “, concurring in part and dissenting in part) (pointing out that § 5845(b) has civil forfeiture and tax implications (citing 26 U.S.C. § 5872 (a))). No. 19-1298 Gun Owners of Am.”
McCutchen v. United States, 14 F.4th 1355 (Fed. Cir. 2021). “§ 924(a)(2); 26 U.S.C. § 5872 (a)– (b). Accordingly, in requiring that “possessors of [bump- stock] devices .”
United States v. Maria Ferro, 681 F.3d 1105 (9th Cir. 2012). “§ 922 (g), the felon-in-possession statute; and 2) 26 U.S.C. § 5872 , which subjects to forfeiture contraband items such as silencers, machine guns, and explosive materials.”
United States v. One Harrington & Richardson Rifle, Model M-14, 7.62 Caliber Serial No. 85279, Michael F. Berney, Claimant-Appellant, 378 F.3d 533 (6th Cir. 2004). · cites it 2× “Berney, a Michigan resident, appeals the district court order granting summary judgment to the United States in this forfeiture action filed pursuant to 26 U.S.C. § 5872 (a). The parties are represented by counsel and have waived oral argument, and the panel unanimously agrees…”
United States v. One Harrington & Richardson Rifle, 278 F. Supp. 2d 888 (W.D. Mich. 2003). · cites it 2× “§ 5861 (d), which makes it unlawful for any person to possess a machine gun that is not registered to that person in the NFRTR. Subsequently, the government filed a Complaint for Forfeiture In Rem on December 26, 2002, alleging that the Property was subject to forfeiture…”
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