26 U.S.C. § 7323
Section 7323 · Judicial action to enforce forfeiture
Amended 1 time on record
Applied in 16 court decisions — leading case Cooper v. City of Greenwood (1990)
Most recently applied in Cooper v. City of Greenwood (June 1990)
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.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Authorization for action to recover forfeiture, see section 7401 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.