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- Title 26. INTERNAL REVENUE CODE
- Subtitle F. Procedure and Administration
- Chapter 75. Crimes, Other Offenses, and Forfeitures
- Subchapter C. Forfeitures
- Part II. Provisions Common to Forfeitures
26 U.S.C. § 7321 - Authority to seize property subject to forfeiture
| Cite as | 26 U.S.C. § 7321 |
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
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