§ 25.177 — Evasion Of Or Failure To Pay Tax; Failure To File A Tax Return

Authorizing Statute

• Definitions

  26 U.S.C. § 5002
• Exemption from customs laws of merchandise brought into foreign trade zone

  19 U.S.C. § 81c
• Definitions

  31 U.S.C. § 9301
• Failure to file tax return or to pay tax

  26 U.S.C. § 6651
• Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

  26 U.S.C. § 5671