[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR71.81] [Page 1181] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 71_RULES OF PRACTICE IN PERMIT PROCEEDINGS--Table of Contents Subpart F_Hearing Procedure Sec. 71.81 Suspension, revocation, or annulment. In hearings on the suspension, revocation, or annulment of a permit, the burden of proof is on the Government. [T.D. ATF-199, 50 FR 9197, Mar. 6, 1985] General