---
kind: "section"
citation: "26 U.S.C. § 7321"
title: "26"
title_heading: "Internal Revenue Code"
number: "7321"
heading: "Authority to seize property subject to forfeiture"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7321"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter C — Forfeitures"
  - "Part II — Provisions Common to Forfeitures"
---

# §7321. Authority to seize property subject to forfeiture


Any property subject to forfeiture to the [United States](/usc/26/7701.md?p=a-9) under any provision of this title may be seized by the [Secretary](/usc/26/7701.md?p=a-11-B).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

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