{"data":{"id":"us/27-cfr-25.177","jurisdiction":"us","citation":"27 CFR 25.177","heading":"Evasion of or failure to pay tax; failure to file a tax return.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 25—BEER","Subpart K—Tax on Beer"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"718c50772c16335a54014d3ef1b984da9efdadf5365772dd8121c69d37bd7366","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.175","next":"us/27-cfr-25.181"},"notice":"GroundRules: Original legal text. Not legal advice."}