26 U.S.C. § 5207: Records and reports

the receipt of materials intended for use in the production of distilled spirits, and the use thereof, the receipt and use of distilled spirits received for redistillation, and the kind and quantity of distilled spirits produced. the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage, the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and the kind and quantity of distilled spirits returned to storage. the kind and quantity of denaturants received and used or otherwise disposed of, the kind and quantity of distilled spirits denatured, and the kind and quantity of denatured distilled spirits removed. all distilled spirits, wines, and alcoholic ingredients received or transferred, the kind and quantity of distilled spirits packaged or bottled, and the kind and quantity of distilled spirits removed from his premises. Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required. Every person required to keep records under subsection (a) shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe. The records required by subsection (a) and a copy of each report required by subsection (b) shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe. For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5).