26 U.S.C. § 7321 : Internal Revenue Code — Procedure And Administration — Crimes, Other Offenses, And Forfeitures — Forfeitures — Provisions Common To Forfeitures — Authority To Seize Property Subject To Forfeiture Date: 7 Mar 2017 TEXT PDF Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary. (Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Amendments 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.