Question

26 U.S. Code § 5203.Entry and examination of premises (b)Right of entry and examination It shall be lawful for any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits operations are carried on, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises.

Your task for these Codebreakers is to break down the meaning of a section of the Internal Revenue Code and explain it in plain English.

Answer 1

Ans:- Internal Revenue Code :- Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such forces as is necessary for him to gain entry to such premises.  

On the demand of any internal revenue officer or agents, every proprietor of a distilled spirits plant shall furnish the necessary facilities and assistance to enable the officer or agent to gauge the spirits in any container, or materials on such premises.  

It shall be lawful for any internal revenue officer, and any person acting in his aid, to break up the ground on any part of a distilled spirits plant or any other premises where distilled spirits are produced or rectified, or any ground adjoining or near to such plant or premises or belonging thereof, to search for any pipe, private conveyance or utensils or to break or cut away such pipe or conceals any distilled spirits, or other liquor, from the sight or view of the officers.

The Secretary or his delegate may by regulations require the gauging of distilled spirits for such purposes, In addition to those specified in section 5202 (f), as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.