U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— Forfeitures › Part PART II— PROVISIONS COMMON TO FORFEITURES

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.