Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
PART II— PROVISIONS COMMON TO FORFEITURES
§ 7321. Authority to seize property subject to forfeiture
§ 7322. Delivery of seized personal property to United States marshal
§ 7323. Judicial action to enforce forfeiture
§ 7324. Special disposition of perishable goods
§ 7325. Personal property valued at $100,000 or less