Code of Federal Regulations · Section
§ 403.25 — Personal Property Subject To Seizure
26 C.F.R. § 403.25
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Personal property may be seized by the Commissioner of Internal Revenue or his delegate for forfeiture to the United States when involved, used, or intended to be used, in violation of the internal revenue laws, other than chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms) of the I.R.C. (Sec. 7321, 68A Stat. 869; 26 U.S.C. 7321.)
Authorizing Statute
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Authority to seize property subject to forfeiture26 U.S.C. § 7321
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Personal property valued at $100,000 or less26 U.S.C. § 7325
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Rules and regulations26 U.S.C. § 7805