27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Regulations last checked for updates: Feb 13, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart K [§ 25.151 - § 25.177]

§ 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return.

(Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826, as amended (26 U.S.C. 6651,6656; sec. 201, Pub. L. 85-859, 72 Stat. 1408, 1410, as amended (26 U.S.C. 5671,5673,5684

authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303

source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

cite as: 27 CFR 25.177