Title 26 — Internal Revenue CodeRelease 119-73not60
§5673 Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment
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 III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING › § 5673
Summary
Anyone who knowingly allows or helps remove taxable beer to avoid paying federal tax loses rights in the brewery's land and buildings through a federal court action against the property.
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 5, 2026
Release point: 119-73not60