26 U.S.C. § 7301
Section 7301 · Property subject to tax
Amended 2 times on record
Applied in 55 court decisions — leading case United States v. Chapman (1969)
Most recently applied in 803 F. Supp. 592 - United States v. United States Currency in the Amount of One Hundred Forty-Five Thousand, One Hundred Thirty-Nine Dollars (August 1992)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Any property on which, or for or in respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the United States of such tax or any part thereof, may be seized, and shall be forfeited to the United States.
All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the United States.
All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) is found, or which is intended to be used in the making of property described in subsection (a), with intent to defraud the United States of tax or any part thereof, on the property described in subsection (a) may also be seized, and shall be forfeited to the United States.
All property used as a container for, or which shall have contained, property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States.
Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1958—Subsec. (e). Pub. L. 85–859 included property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsec. (a).
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.
Cross References
Authorization for action to recover forfeiture, see section 7401 of this title.
Effective date of this chapter, see section 7851 of this title.
Firearms subject to internal revenue seizure and forfeiture provisions, see section 924 of Title 18, Crimes and Criminal Procedure.
Judicial action to enforce forfeiture, see section 7323 of this title.
Jurisdiction of district court of the United States of proceeding for recovery of forfeiture, see section 1355 of Title 28, Judiciary and Judicial Procedure.
Other property subject to seizure and forfeiture, see section 7303 of this title.
Penalty for removal or concealment of goods or commodities, see section 7206 of this title.