Internal Revenue Code · 26 U.S.C.
§ 7323. Judicial action to enforce forfeiture
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7323
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 3 subsections · 170 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 869.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter C Forfeitures
- Part II PROVISIONS COMMON TO FORFEITURES
Nearby sections
- § 7321 Authority to seize property subject to forfeiture
- § 7322 Delivery of seized personal property to United States marshal
- § 7323 Judicial action to enforce forfeiture
- § 7324 Special disposition of perishable goods
- § 7325 Personal property valued at $100,000 or less
- § 7326 Repealed
- § 7327 Customs laws applicable