The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.
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