<P> Some have argued that this is an important exemption, since alcohol and tobacco are two of the most widely used drugs in the United States . Also of significance, the exclusion of alcohol includes wine which is sacramentally used by many major religious denominations in the United States . </P> <P> Schedule I substances are described as those that have the following findings: </P> <Ol> <Li> The drug or other substance has a high potential for abuse . </Li> <Li> The drug or other substance has no currently accepted medical use in treatment in the United States . </Li> <Li> There is a lack of accepted safety for use of the drug or other substance under medical supervision . </Li> </Ol> <Li> The drug or other substance has a high potential for abuse . </Li>

The government department that enforces the controlled substance act