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Appellant believes the I.R.S. had no right to seize the car in the first place. Title 26 USC §7212(b) prohibits the forcible rescue (or the attempt to forcibly rescue) property that has been seized under the Internal Revenue Code.A graduate of the University of Pennsylvania and. Harvard Law School, Albert M. Rosenblatt is a. ATTORNEY OF RECORD - The lawyer whose name is listed in a case record as representing someone in the case. 1965, 105th Congress, is similar in most respects to what was ultimately enacted in. Place of punishment. 7055 Disposition of liens and forfeited property. Delbert and Kurt Wadsworth appeal from the judgment of conviction for rescue of seized property in violation of 26 U.S.C. Sec. For acquisition of lands in accordance with the Act of December 4,.