§5614 — Title 26 Internal Revenue Code | U.S. Code

§5614 Burden of Proof in Cases of Seizure of Spirits

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS › § 5614

Last updated Apr 5, 2026|Official source

Summary

When distilled spirits are seized because they were found somewhere other than an approved place — for example, not at a distillery, a licensed warehouse, a wholesale dealer’s store, or while being moved from those places — or because they were not handled according to the law (missing required paperwork, not received or sent legally, or someone in charge failed to do a required act or did a forbidden act), the person claiming the spirits must prove two things. They must show that no fraud occurred and that all tax rules were followed and the tax was paid.

Title 26, §5614

Internal Revenue Code — Source: USLM XML via OLRC

Whenever seizure is made of any distilled spirits found elsewhere than on the premises of a distilled spirits plant, or than in any warehouse authorized by law, or than in the store or place of business of a wholesale liquor dealer, or than in transit from any one of said places; or of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which have not been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law, or regulations issued pursuant thereto, to be made in respect of such spirits, have not been made at the time or in the manner required, or in respect to which any owner or person having possession, control, or charge of said spirits, has omitted to do any act required to be done, or has done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5614, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty and forfeiture for removal of spirits during prohibited hours, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 and 7301 of this title. Provisions similar to those comprising this section were contained in prior section 5649, act Aug. 16, 1954, ch. 736, 68A Stat. 694, prior to the general revision of this chapter by Pub. L. 85–859.