26 CFR § 301.7322-1 - Delivery of seized property to U.S. marshal.
---
identifier: "/us/cfr/t26/s301.7322-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7322-1 - Delivery of seized property to U.S. marshal."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7322-1"
section_name: "Delivery of seized property to U.S. marshal."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.7322-1 Delivery of seized property to U.S. marshal.
Any forfeitable property which may be seized under the provisions of the Code may, at the option of the assistant regional commissioner (alcohol, tobacco, and firearms) be delivered to the U.S. marshal of the judicial district wherein the property was seized, and remain in the care and custody and under the control of such marshal, pending the disposal thereof as provided by law.
[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]