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

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

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