26 U.S.C. § 7325

Personal property valued at $100,000 or less

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this title which, in the opinion of the Secretary, are of the appraised value of $100,000 or less, the Secretary shall, except in cases otherwise provided, proceed as follows:(1) List and appraisement

The Secretary shall cause a list containing a particular description of the goods, wares, or merchandise seized to be prepared in duplicate, and an appraisement thereof to be made by three sworn appraisers, to be selected by the Secretary who shall be respectable and disinterested citizens of the United States residing within the internal revenue district wherein the seizure was made. Such list and appraisement shall be properly attested by the Secretary and such appraisers. Each appraiser shall be allowed for his services such compensation as the Secretary shall by regulations prescribe, to be paid in the manner similar to that provided for other necessary charges incurred in collecting internal revenue.

(2) Notice of seizure

If such goods are found by such appraisers to be of the value of $100,000 or less, the Secretary shall publish a notice for 3 weeks, in some newspaper of the district where the seizure was made, describing the articles and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within 30 days from the date of the first publication of such notice.

(3) Execution of bond by claimant

Any person claiming the goods, wares, or merchandise so seized, within the time specified in the notice, may file with the Secretary a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $2,500, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation; and upon the delivery of such bond to the Secretary, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States attorney for the district, and such attorney shall proceed thereon in the ordinary manner prescribed by law.

(4) Sale in absence of bond

If no claim is interposed and no bond is given within the time above specified, the Secretary shall give reasonable notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall, unless otherwise provided by law, sell the articles so seized at public auction, or upon competitive bids, in accordance with such regulations as may be prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 870; Pub. L. 85–859, title II, § 204(10), (12), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1566(a), (b), Oct. 22, 1986, 100 Stat. 2763.)Editorial NotesAmendments

1986—Pub. L. 99–514 substituted “$100,000” for “$2,500” in section catchline, introductory provisions, and par. (2), and substituted “$2,500” for “$250” in par. (3).

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

1958—Pub. L. 85–866 struck out “district” before “attorney” in par. (3).

Pub. L. 85–859 substituted “$2,500” for “$1,000” in section catchline, opening par., and par. (2), and inserted “, unless otherwise provided by law,” before “sell the articles” in par. (4).

Statutory Notes and Related SubsidiariesEffective Date of 1986 Amendment

Pub. L. 99–514, title XV, § 1566(e), Oct. 22, 1986, 100 Stat. 2763, provided that: “The amendments made by this section [amending this section and section 7103 of this title] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date of 1958 Amendments

Amendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Notes of Decisions

Cited in 29 cases, 1956–2003 · leading case: Epps v. Bureau of Alcohol, Tobacco & Firearms, 375 F. Supp. 345 (E.D. Tenn. 1973).

Sort: Relevance Newest Treatment

Epps v. Bureau of Alcohol, Tobacco & Firearms, 375 F. Supp. 345 (E.D. Tenn. 1973). · cites it 14× “26 U.S.C. § 7325 thereof relates to cases of seizure of goods, wares, or merchandise as being subject to forfeiture under the provisions of title 26, U.”

Dale Paul Glup v. United States of Am., 523 F.2d 557 (8th Cir. 1975). · cites it 8× “This action arises from a summary forfeiture proceeding instituted by the Secretary of the Treasury under 26 U.S.C. § 7325 , 1 which resulted in eighty-nine firearms seized from Dale Paul Glup being declared forfeited.”

United States v. One Assortment of 89 Firearms, 465 U.S. 354 (1984). “See 26 U. S. C. § 7325 . By creating such distinctly civil procedures for forfeitures under § 924(d), Congress has “indicate[d] clearly that it intended a civil, not a criminal, sanction.”

United States v. Fourteen Various Firearms, 889 F. Supp. 875 (E.D. Va. 1995). · cites it 5× “” One such provision is 26 U.S.C. § 7325 . As the United States and the opinion in United States v.”

United States v. One 1966 Chevrolet Pickup Truck, 56 F.R.D. 459 (E.D. Tex. 1972). · cites it 5× “-00, administrative forfeiture proceedings were commenced pursuant to 26 U. S.C. § 7325, for property appraised at a value of $2,500.”

Don Camby Lowther v. United States of Am., 480 F.2d 1031 (10th Cir. 1973). · cites it 3× “1 The government asserts that the trial court lacked jurisdiction to grant relief because first, the administrative ruling on the petition for remission or mitigation was final and conclusive and not reviewable either directly or indirectly; secondly, it is contended that a…”

United States v. Sixty Firearms, 186 F. Supp. 2d 538 (M.D. Penn. 2002). · cites it 7× “” The Internal Revenue Code mandates administrative proceedings “in all cases of seizure of any goods .”

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. § 7325 (2); 28 U.S.C. § 2461 (b); Fed.”

United States v. Route 1, Box 111, Firetower Road, 920 F.2d 788 (11th Cir. 1991). “1974) (concluding same about the bond provision in forfeiture statute governing firearms, 26 U.S.C.A. § 7325 (1989)). . Although the government characterized its motion as a Rule 60(b) motion for release of the cost bond, this court is not bound by the nomenclature a party…”

Lawrence Leroy Ramsey v. United States, 329 F.2d 432 (9th Cir. 1964). · cites it 4× “; that appellant did not file claims or post bond for either weapons or vehicles “as provided for in Title 26 U.S.C. § 7325” (Findings I to IV); that defendant caused notice of forfeiture of the weapons to be published in accordance with 26 U.”

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 2× “Katona that an administrative forfeiture was not appropriate in this case because the value of the property was more than $100,000, and administrative forfeiture is only available if the property is valued at less than $100,000 (Docket 15, 10; 26 U.S.C. § 7325 ). On September…”

United States v. Miscellaneous Firearms, Explosives, Destructive Devices & Ammunition, 150 F. Supp. 2d 988 (C.D. Ill. 2001). · cites it 2× “The Government contends that it satisfied § 924(d)(1) by initiating an administrative forfeiture proceeding pursuant to 26 U.S.C. § 7325 within the necessary 120 days.”

Show all 29 citing cases →

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.