Revenue Procedure 57-16
Internal Revenue Service
1957-1 C.B. 746
26 CFR 601.305: Offers in
compromise.
(Also Part III, Section 7122;
Section 194.251.)
Rev. Proc. 57-16
A copy of the abstract
and statement relating to an accepted offer in
compromise of a liquor bottle refilling
violation will be available for public
inspection in the office of the Assistant
Regional Com-missioner, Alcoholic and Tobacco
Tax, and in the office of the District Director
of Internal Revenue.
SECTION
1. PURPOSE.
The purpose of this
Revenue Procedure is to advise that a copy of,
the abstract and statement relating to an
accepted offer in compromise of a liquor bottle
refilling violation will be available for public
in-spection both in the office of the Assistant
Regional Commissioner, Alcohol and Tobacco Tax,
and in the office of the District Director of
Internal Revenue.
SEC.
2. BACKGROUND.
.01. For each offer in
compromise submitted and accepted on and after
December 21, 1956, pursuant to section 7122
of the Internal Revenue Code of 1954, in any
case arising under sections 5641 and 5643 of the
Code, relating to refilling of liquor bottles, a
copy of the abstract and statement relating to
the offer shall be available for inspection for
a period of one year in the office of the
Assistant Regional Commissioner, Alcohol and
Tobacco Tax, accepting the offer, as au-thorized
in Delegation Order No. 44, C. B. 1956-2, 1378.
For the convenience of hose interested, such
abstracts and statements will also be made
available in the office of the appropriate
District Director of Internal Revenue.
.02. Section 7122
of the 1954 Code provides, in part, that the
Secre-tary or his delegate may compromise any
civil or criminal case arising under the
internal revenue laws prior to reference to the
Department of Justice for prosecution or
defense.
.03. Section 5641 of the
1954 Code makes provision for penalty and
forfeiture for wilful violation of the
regulations prescribed under section 5214
relating to the traffic in containers of
distilled spirits, and section 5643 thereof
makes similar provision with respect to the
reuse of stamps or bottles, tampering, and
unlawful removal of the distilled spirits
bottled in bond. Section 194.251 of the
Regulations relating to Liquor Dealers provides
that no liquor bottle or other authorized
container shall be reused for the packaging of
distilled spirits, nor shall the original
contents, or any portion thereof, remaining in a
liquor bottle or other authorized container, be
increased by the addi-tion of any substance.
Section 175.121 of the Regulations relating to
the Traffic in Containers of Distilled Spirits
contains similar provisions.
SEC.
3. INSTRUCTIONS.
For each offer in
compromise submitted and accepted on and after
December 21, 1956, pursuant to section 7122
of the Internal Revenue Code of 1954 in any case
arising under sections 5641 and 5643 thereof,
relating to the refilling of liquor bottles, a
copy of the abstract and statement relating to
the offer shall be available for public
inspection for a period of one year in the
office of the Assistant Regional Com-missioner,
Alcohol and Tobacco Tax, accepting the offer.
For the convenience of those interested, a copy
of the abstract and statement will similarly be
available for public inspection in the office of
the District Director of Internal Revenue for
the district in which the violation occurred.
