26 U.S.C. § 7321
Section 7321 · Authority to seize property subject to forfeiture
Amended 2 times on record
Applied in 8 court decisions — leading case Berkowitz v. United States (1965)
Most recently applied in Maisano v. Welcher (July 1991)
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 subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.