Title 26 — Internal Revenue CodeRelease 119-73
§5673 Forfeiture for flagrant and willful removal of beer without taxpayment
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART III— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING › § 5673
Summary
When someone knowingly removes or lets others remove taxable beer from a brewery to dodge federal tax, a federal court can strip their ownership of the brewery’s land and buildings.
Full Legal Text
Title 26, §5673
Internal Revenue Code — Source: USLM XML via OLRC
For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5673
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73