{"data":{"id":"us/26-u.s.c.-7321","jurisdiction":"us","citation":"26 U.S.C. § 7321","heading":"Authority to seize property subject to forfeiture","body":"Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"3d6ca242f9b97e605071a1478a2fc84b1f1225e16f05bb02e0060d56f7c7e503","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7304","next":"us/26-u.s.c.-7322"},"notice":"GroundRules: Original legal text. Not legal advice."}