26 U.S.C. § 5370 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5370. Losses

(a) General.--No tax shall be collected in respect of any wines lost or destroyed while in bond, except that tax shall be collected--

(b) Proof of loss.--In any case in which the wine is lost or destroyed, whether by theft or otherwise, the Secretary may require by regulations the proprietor of the bonded wine cellar or other person liable for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be on the proprietor or other person liable for the tax to establish to the satisfaction of the Secretary, that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor, owner, consignor, consignee, bailee, or carrier, or the agents or employees of any of them.