26 U.S.C. § 7323 — Judicial action to enforce forfeiture

(a) Nature and venue The proceedings to enforce that forfeitures must be in the nature of a proceeding in rem in the United States District Court for the district where that seizure is made. (b) Service of process when property has been returned under bond In case bond as provided in section 7324(3) must have been executed and the property returned before seizure of it by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal must give notice of pendency of proceedings in court to the parties executing that bond, by personal service or publication, and in that manner and form as the court may direct, and the court must thereupon have jurisdiction of that matter and parties in the same manner as if that property had been seized by virtue of the process aforesaid. (c) Cost of seizure taxable The cost of seizure made before process issues must be taxable by the court.