Rev. Proc. 57-16

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 inspection 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 authorized in Delegation Order No. 44, C.B. 1956-2, 1378. For the convenience of those 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 Secretary 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 addition 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 Commissioner, 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.