In addition to answering a question on Schedule B of their 1040s asking if they own or have control over foreign accounts and reporting all the taxable income from those accounts, U.S. taxpayers are required to file annually with the U.S. Treasury a (once obscure) form known as aReport of Foreign Bank and Financial Account or FBAR.
To be classified as having a preference for a particular form of alcohol, a subject had to report that he drank more than half of his alcohol in this form.