26 C.F.R. § 301.7321-1 Seizure of property.
Title 26 - Internal Revenue
Any property subject to forfeiture to the United States under any provision of the Code may be seized by the district director or assistant regional commissioner (alcohol, tobacco, and firearms). Upon seizure of property by the district director he shall notify the assistant regional commissioner (alcohol, tobacco, and firearms) for the region wherein the district is located who will take charge of the property and arrange for its disposal or retention under the provisions of law and regulations applicable thereto. [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF–33, 41 FR 44038, Oct. 6, 1976]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Other Offenses
§ 301.7321-1 Seizure of property.
