26 U.S.C. § 7323
Judicial action to enforce forfeiture
The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.
In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.
The cost of seizure made before process issues shall be taxable by the court.
Notes of Decisions
Cited in 18
cases (2 in the last 5 years), 1958–2024 · leading case: United States v. One Assortment of 89 Firearms, 465 U.S. 354 (1984).
United States v. One Assortment of 89 Firearms, 465 U.S. 354 (1984). “” 26 U. S. C. § 7323 . In contrast to the in personam nature of criminal actions, actions in rem have traditionally been viewed as civil proceedings, with jurisdiction dependent upon seizure of a physical object.”
United States v. One Assortment of 25 Firearms, 483 F. Supp. 16 (E.D. Tenn. 1980). “26 U.S.C. § 7323 (a). [1] It is claimed by the plaintiff that they were involved in a violation of 18 U.”
Earl Roy Cooper v. City of Greenwood, Mississippi & Leflore Cnty., Mississippi, Earl Roy Cooper v. City of Greenwood, Mississippi, 904 F.2d 302 (5th Cir. 1990). “26 U.S.C. §§ 7323 (a), 7325(3); 27 C.F.R.”
Jack Dailey McKeehan v. United States, 438 F.2d 739 (6th Cir. 1971). “26 U.S.C. §§ 7323 , 7325 (1964). The District Court found that the seized firearms were not registered in the National Firearms Registration and Transfer Record as required by law, 26 U.”
United States v. One Assortment of 93 Firearms, 463 F. Supp. 365 (D.S.C. 1978). “§ 5872 (a) 2 and 26 U.S.C. § 7323 (a) 3 . The criminal action was not based on, neither included nor involved such sections.”
United States v. $5,372.85 United States Coin & Currency, 283 F. Supp. 904 (S.D.N.Y. 1968). “This is a proceeding in rem by the Government under 26 U.S.C. § 7323 (a) to enforce a forfeiture of property seized by Government agents and claimed to be subject to forfeiture under 26 U.”
United States v. One 1978 Cadillac Sedan De Ville, New York License Plate No. 533 JPY, 490 F. Supp. 725 (S.D.N.Y. 1980). “The Cadillac has a value in excess of $2,500; judicial action is therefore necessary to enforce the vehicle’s forfeiture pursuant to 26 U.S.C. § 7323 . The Court has subject matter jurisdiction over this matter pursuant to 28 U.”
United States v. One 1966 Chevrolet Pickup Truck, 56 F.R.D. 459 (E.D. Tex. 1972). “26 U.S.C. § 7323 (a). (Emphasis added.) A proceeding in rem is governed by the Supplemental Rules for Certain Admiralty and Maritime Claims, a supplement to the Federal Rules of Civil Procedure, 28 U.”
United States v. $3,976.62 in Currency, 37 F.R.D. 564 (S.D.N.Y. 1965). “§ 1355 ; 26 U.S.C. § 7323 ) was filed by the United States Attorney.”
Pizzarello v. United States, 285 F. Supp. 147 (S.D.N.Y. 1968). “Forfeiture is by “a proceeding in rem” ( 26 U.S.C. § 7323 ) and where the Court does not already have the property, jurisdiction is obtained by securing its possession in the Court so that control over the property may be exercised and the Court’s decree made effective.”
Yamhill Cnty. v. Real Prop., 373 Or. 82 (Or. 2024). “at 363 (quoting 26 USC § 7323 ). In Cite as 373 Or 82 (2024) 93 addition, the Court identified as significant the fact that the statutory framework authorized summary proceedings for forfeitures of low-value property.”
State v. Sutterfield, 347 N.W.2d 295 (Minn. Ct. App. 1984). “26 U.S.C. § 7323 (a) provides that any forfeiture of firearms possessed in violation of 18 U.”
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