26 U.S.C. § 7321Section
§ 7321. Authority to seize property subject to forfeiture
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)