[Federal Register Volume 66, Number 103 (Tuesday, May 29, 2001)]
[Rules and Regulations]
[Pages 29021-29031]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-12803]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Part 70
[T.D. ATF-450 ]
RIN 1512-AC19
Delegation of Authority
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.
ACTION: Treasury decision, final rule.
-----------------------------------------------------------------------
SUMMARY: This final rule places most ATF authorities contained in its
Procedure and Administration regulations with the ``appropriate ATF
officer'' and requires that persons file documents required these
regulations with the ``appropriate ATF officer'' or in accordance with
the instructions on the ATF form. Concurrently with this Treasury
Decision, ATF Order 1130.19 is being issued and will be made available
as specified in this rule. Through this order, the Director has
delegated most of the authorities to the appropriate ATF officers and
specified the ATF officers with whom applications, notices and other
reports, which are not ATF forms, are filed. In addition, this final
rule corrects some typographical errors and updates the disclosure
provisions.
EFFECTIVE DATE: This rule is effective May 29, 2001.
FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division,
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW.,
Washington, DC 20226 (telephone 202-927-8210 or e-mail to
[email protected]).
SUPPLEMENTARY INFORMATION:
Background
Delegations of Authority
Pursuant to Treasury Order 120-01 (formerly 221), dated June 6,
1972, and 120-03, dated November 5, 1990, the Secretary of the Treasury
delegated to the Director of the Bureau of Alcohol, Tobacco and
Firearms (ATF), the authority to enforce, among other laws, the
provisions of section 4181 of chapter 32 and chapters 51, 52 and 53 of
the Internal Revenue Code of 1986 (IRC) and the Federal Alcohol
Administration (FAA) Act. The Director has subsequently redelegated
certain of these authorities to appropriate subordinate officers by way
of various means, including by regulation, ATF delegation orders,
regional directives, or similar delegation documents. As a result, to
ascertain what particular officer is authorized to perform a particular
function under such provisions, each of these various delegation
instruments must be consulted. Similarly, each time a delegation of
authority is revoked or redelegated, each of the delegation documents
must be reviewed and amended as necessary.
ATF has determined that this multiplicity of delegation instruments
complicates and hinders the task of determining which ATF officer is
authorized to perform a particular function. ATF also believes these
multiple delegation instruments exacerbate the administrative burden
associated with maintaining up-to-date delegations, resulting in an
undue delay in reflecting current authorities.
Accordingly, this final rule rescinds all authorities of the
Director in part 70 that were previously delegated and places those
authorities with the ``appropriate ATF officer.'' Most of the
authorities of the Director that were not previously delegated are also
placed with the ``appropriate ATF officer.'' Along with this final
rule, ATF is publishing ATF Order 1130.19, Delegation Order--Delegation
of the Director's Authorities in 27 CFR Part 70, Procedure and
administration, which delegates certain of these authorities to the
appropriate organizational level. The effect of these changes is to
consolidate all delegations of authority in part 70 into one delegation
instrument. This action both simplifies the process for determining
what ATF officer is authorized to perform a particular function and
facilitates the updating of delegations in the future. As a result,
delegations of authority will be reflected in a more timely and user-
friendly manner.
In addition, this final rule also eliminates all references in the
regulations that identify the ATF officer with whom an ATF form is
filed. This is because ATF forms will indicate the officer with whom
they must be filed. Similarly, this final rule also amends part 70 to
provide that the submission of documents other than ATF forms (such as
letterhead applications, notices and reports) must be filed with the
``appropriate ATF officer'' identified in ATF Order 1130.19. These
changes will facilitate the identification of the officer with whom
forms and other required submissions are filed.
This final rule eliminates all references to an ATF region, which
were comprised of certain States for ATF administrative purposes but no
longer exist. Also, this final rule eliminates the definition of
``delegate'' in Sec. 70.11 and the references to ``delegate'' in
Sec. 70.803. The definition of delegate in Sec. 70.11 is any officer,
employee, or agency of the Department of the Treasury authorized by the
Secretary of the Treasury directly, or indirectly by one or more
redelegations of authority, to perform the function mentioned or
described in the delegation order. To prevent any misunderstanding or
confusion with the ATF delegation order, ATF Order 1130.19, we are
removing this term from the aforementioned sections of 27 CFR part 70.
This final rule also makes various technical amendments to Subpart
D--Administrative and Miscellaneous Provisions of 27 CFR part 70.
Specifically, a new Sec. 70.3 is added to recognize the authority of
the Director to delegate regulatory authorities in part 70 and to
identify ATF Order 1130.19 as the instrument reflecting such
delegations. Also, Sec. 70.2 is amended to provide that the
instructions for an ATF form identify the ATF officer with whom it must
be filed.
ATF has made or will make similar changes in delegations to all
other parts of Title 27 of the Code of Federal Regulations through
separate rulemakings.
Typographical and Miscellaneous Corrections
This final rule removes a sentence from Sec. 70.438 that refers to
an obsolete ATF publication, corrects references to other sections of
regulations in Sec. 70.253(b)(1) and (2) and in Sec. 70.438, corrects
Sec. 70.224 that refers to the general statute of limitations on
collecting an assessment in accordance with 26 U.S.C. 6502, and
corrects Sec. 70.482(e) by raising the amount for which a Chief
Counsel's opinion need not be filed for offers-in-compromise in
accordance with 26 U.S.C. 7122(b).
Disclosure Changes
In Sec. 70.802 we have eliminated the card index record of permits,
which is no longer maintained, and made appropriate changes to the
information available or provided by ATF because of the disclosure
restrictions of 26 U.S.C. 6103.
[[Page 29022]]
Paperwork Reduction Act
The provisions of the Paperwork Reduction Act of 1995, Pub. L. 104-
13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR part
1320, do not apply to this final rule because there are no new or
revised recordkeeping or reporting requirements.
Regulatory Flexibility Act
Because no notice of proposed rulemaking is required for this rule,
the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.)
do not apply. A copy of this final rule was submitted to the Chief
Counsel for Advocacy of the Small Business Administration in accordance
with 26 U.S.C. 7805(f). No comments were received.
Executive Order 12866
It has been determined that this rule is not a significant
regulatory action because it will not: (1) Have an annual effect on the
economy of $100 million or more or adversely affect in a material way
the economy, a sector of the economy, productivity, competition, jobs,
the environment, public health or safety, or State, local or tribal
governments or communities; (2) Create a serious inconsistency or
otherwise interfere with an action taken or planned by another agency;
(3) Materially alter the budgetary impact of entitlements, grants, user
fees, or loan programs or the rights and obligations of recipients
thereof; or (4) Raise novel legal or policy issues arising out of legal
mandates, the President's priorities, or the principles set forth in
Executive Order 12866.
Administrative Procedure Act
Because this final rule merely makes technical amendments and
conforming changes to improve the clarity of the regulations, it is
unnecessary to issue this final rule with notice and public procedure
under 5 U.S.C. 553(b). Similarly it is unnecessary to subject this
final rule to the effective date limitation of 5 U.S.C. 553(d).
Drafting Information
The principal author of this document is Robert Ruhf, Regulations
Division, Bureau of Alcohol, Tobacco and Firearms.
List of Subjects in 27 CFR Part 70
Administrative practice and procedure, Alcohol and alcoholic
beverages, Arms and munitions, Authority delegations (Government
Agencies), Bankruptcy, Cigars and cigarettes, Claims, Customs duties
and inspection, Disaster Assistance, Excise taxes, Law enforcement,
Penalties, Privacy, Seizures, Surety bonds, Tobacco.
Authority and Issuance
Title 27, Code of Federal Regulations is amended as follows:
PART 70--PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation for part 70 continues to read
as follows:
Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146,
5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b),
5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301,
6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-
6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601,
6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672,
6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122,
7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426,
7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-
7610, 7622, 7623, 7653, 7805.
Secs. 70.2, 70.25, 70.26, 70.61, 70.94, 70.161, 70.182, 70.191, 70.213,
70.301, 70.31, 70.482 and 70.485(a) [Amended]
Par. 2. In part 70 remove the word ``Director'' each place it
appears and add, in substitution, the words ``appropriate ATF officer''
each place it appears in the following places:
a. Section 70.2(a);
b. Section 70.25(a)(4);
c. Section 70.26(c)(2)(ii);
d. Section 70.61(a)(1)(i) introductory text, (a)(1)(i)(C) and
(a)(2);
e. Section 70.94(a);
f. Section 70.161(a)(4)(i)(B);
g. Section 70.182(a);
h. Section 70.191(b) introductory text;
i. Section 70.213;
j. Section 70.301(a);
k. Section 70.311;
l. Section 70.482(a) introductory text; and
m. Section 70.485(a).
Par. 3. Section 70.2 is further amended by adding a sentence at the
end of paragraph (a) and revising paragraph (b) to read as follows:
Sec. 70.2 Forms prescribed.
(a) * * * The form will be filed in accordance with the
instructions for the form.
(b) Forms may be requested from the ATF Distribution Center, P.O.
Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web
site (http://www.atf.treas.gov/).
Par. 4. In Subpart A--Scope, a new Sec. 70.3 is added as follows:
Sec. 70.3 Delegations of the Director.
Most of the regulatory authorities of the Director contained in
this Part 70 are delegated to appropriate ATF officers. These ATF
officers are specified in ATF Order 1130.19, Delegation Order--
Delegation of the Director's Authorities in 27 CFR Part 70, Procedure
and administration. ATF delegation orders, such as ATF Order 1130.19,
are available to any interested person by mailing a request to the ATF
Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950,
or by accessing the ATF web site (http://www.atf.treas.gov/).
Par. 5. Section 70.11 is amended by removing the definitions of
``ATF officer'', ``Chief, Tax Processing Center'', ``Delegate'',
``Regional director (compliance)'', and ``Special agent in charge'',
and by adding a new definition of ``Appropriate ATF officer'' to read
as follows:
Sec. 70.11 Meaning of terms.
* * * * *
Appropriate ATF officer. An officer or employee of the Bureau of
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions
relating to the administration or enforcement of this part by ATF Order
1130.19, Delegation Order--Delegation of the Director's Authorities in
27 CFR Part 70, Procedure and Administration.
* * * * *
Secs. 70.21, 70.100, 70.167, 70.168, 70.169, 70.181, 70.182, 70.183,
70.184, 70.185, 70.186, 70.187, 70.188, 70.206, 70.253, 70.263, 70.413,
70.433, 70.425, 70.504, 70.507, 70.602, 70.606, 70.608 and
70.609 [Amended]
Par. 6. Part 70 is further amended by removing the words ``regional
director (compliance)'' and ``regional director's'' each place it
appears and adding, in substitution, the words ``appropriate ATF
officer'' and ``appropriate ATF officer's'', respectively, in the
following places:
a. Section 70.21;
b. Section 70.100;
c. The last sentence of the undesignated paragraph following
Sec. 70.167(b)(1)(iii);
d. Section 70.168(a);
e. Section 70.169;
f. Section 70.181(b)(1) and (2), and (c)(1)(i) and (ii), (c)(2),
(c)(3)(i), introductory text of (c)(4)(i), undesignated paragraph after
(c)(4)(ii)(D), and (c)(4)(iv) introductory text, (c)(5) introductory
text, (c)(5)(ii)(B) and (c)(8);
g. Section 70.182(a)(1), (3), (4) introductory text and (6)(ii),
and (b);
h. Section 70.183(b)(2), (3), (6), (7) introductory text, (9)(ii)
and (11);
i. Section 70.184(a), (b), (c) introductory text, and (c) (1);
[[Page 29023]]
j. Section 70.185(a), (b) and (c);
k. Section 70.186(b)(2) and (c);
l. Section 70.187(a);
m. Section 70.188;
n. Section 70.206(a)(1), (b)(3)(ii), the introductory text and the
last sentence of (b)(4)(ii), (b)(4)(ii)(A), the undesignated paragraph
following (b)(4)(ii)(B), (b)(4)(iii), (c)(2) and (3);
o. Section 70.253(b)(2);
p. Section 70.263(d);
q. Section 70.413(a);
r. The third sentence of Sec. 70.433(a);
s. Section 70.435(i);
t. Section 70.504(c)(2);
u. Section 70.507(g);
v. Section 70.602(a) and (b)(1) introductory text;
w. Section 70.606 introductory text;
x. Section 70.608; and
y. Section 70.609.
Sec. 70.21 [Amended]
Par. 7. Section 70.21 is further amended by removing the phrase
``through the region''.
Sec. 70.22 [Amended]
Par. 8. Section 70.22 is amended as follows:
a. By removing the words ``authorized officer or employee of the
Bureau'' and adding, in substitution, the words ``appropriate ATF
officer'' in paragraph (a);
b. By removing the words ``officers and employees of the Bureau
designated in paragraph (c) of this section'' and, in substitution,
adding the words ``appropriate ATF officers'' in the first sentence of
paragraph (b);
c. By removing the words ``The officers and employees designated in
paragraph (c) of this section may designate any other employee of the
Bureau'' and adding, in substitution, the words ``Such ATF officer may
designate an appropriate ATF officer'' in the second sentence of
paragraph (b);
d. By removing the words ``other employee'' and adding, in
substitution, the words ``officer'' in the third sentence in paragraph
(b); and
e. By removing paragraph (c).
Par. 9. Paragraph (b) of Sec. 70.23 is revised to read as follows:
Sec. 70.23 Service of summonses.
* * * * *
(b) Persons who may serve summonses. Any appropriate ATF officer
may serve a summons issued under 26 U.S.C. 7602.
* * * * *
Sec. 70.24 [Amended]
Par. 10. The first sentence of Sec. 70.24(b) is amended by removing
the words ``The officers and employees of the Bureau designated in
paragraph (c) of Sec. 70.22'' and adding, in substitution, the words
``Appropriate ATF officers''.
Par. 11. Section 70.30 is revised to read as follows:
Sec. 70.30 Time and place of examination.
(a) Time and place. The time and place of examination pursuant to
the provisions of 26 U.S.C. 7602 must be such time and place as may be
fixed by an appropriate ATF officer and as are reasonable under the
circumstances. The date fixed for appearance shall not be less than 10
days from the date of the summons.
(b) Restrictions on examination of taxpayer. No taxpayer is to be
subjected to unnecessary examination or investigations, and only one
inspection of a taxpayer's books of account shall be made for each
taxable year unless the taxpayer requests otherwise or unless an
authorized internal revenue or an appropriate ATF officer, after
investigation, notifies the taxpayer in writing that an additional
inspection is necessary.
(68A Stat. 902, as amended (26 U.S.C. 7605))
Par. 12. Section 70.31 is revised to read as follows:
Sec. 70.31 Entry of premises for examination of taxable objects.
(a) General. An appropriate ATF officer may, in the performance of
his or her duty, enter in the daytime any building or place where any
articles or objects subject to tax are made, produced, or kept, so far
as it may be necessary for the purpose of examining said articles or
objects and also enter at night any such building or place, while open,
for a similar purpose.
(b) Distilled spirits plants. Any appropriate ATF officer may, at
all times, as well by night as by day, enter any plant or any other
premises where distilled spirits are produced or rectified, or
structure or place used in connection therewith for storage or other
purposes; to make examination of the materials, equipment and
facilities thereon; and make such gauges and inventories as such
officer deems necessary. Whenever any appropriate ATF officer, having
demanded admittance, and having declared his or her name and office, is
not admitted to such premises by the proprietor or other person having
charge thereof, such officer may at all times, use such force as is
necessary for such officer to gain entry to such premises.
(c) Authority to break up grounds. An appropriate ATF officer, and
any person acting in his or her aid, may break up the ground on any
part of a distilled spirits plant, or any other premises where spirits
are produced or rectified, or any ground adjoining or near to such
plant or premises, or any wall or partition thereof, or belonging
thereto, or other place, to search for any pipe, cock, private
conveyance, or utensil; and, upon finding any such pipe or conveyance
leading therefrom or thereto, to break up any ground, house, wall, or
other place through or into which such pipe or other conveyance leads,
and to break or cut away such pipe or other conveyance, and turn any
cock, or to determine whether such pipe or other conveyance conveys or
conceals any spirits, mash, wort, or beer, or other liquor, from the
sight or view of the appropriate ATF officer, so as to prevent or
hinder such officer from taking a true account thereof.
(68A Stat. 903, 72 Stat. 1357 (26 U.S.C. 7606, 5203))
Sec. 70.32 [Amended]
Par. 13. Section 70.32 is amended by removing the phrase ``of the
Bureau'' and by adding the words ``appropriate ATF'' before the word
``officer'' each place it appears.
Par. 14. The introductory text of Sec. 70.33 is revised to read as
follows:
Sec. 70.33 Authority of enforcement officers of the Bureau.
Appropriate ATF officers may perform the following functions:
* * * * *
Par. 15. Section Sec. 70.34 is revised to read as follows:
Sec. 70.34 Listing by appropriate ATF officers of taxable objects
owned by nonresidents.
Whenever there are any articles in any internal revenue district
subject to tax, which are not owned or possessed by, or under the care
or control of, any person within such district, and of which no list
has been transmitted to the appropriate ATF officer, as required by law
or by regulations prescribed pursuant to law, an appropriate ATF
officer shall enter the premises where such articles are situated, make
such inspection of the articles as may be necessary, and make lists of
the same according to the forms prescribed. Such lists, being
subscribed by the appropriate ATF officer, are sufficient lists of such
articles for all purposes.
* * * * *
Par. 16. Section 70.40 is revised to read as follows:
Sec. 70.40 Authority to administer oaths and certify.
Appropriate ATF officers are authorized to administer such oaths or
[[Page 29024]]
affirmations and to certify to such papers as may be necessary under
the tax laws administered by the Bureau, the Federal Alcohol
Administration Act, or regulations issued thereunder, except that the
authority to certify must not be construed as applying to those papers
or documents the certification of which is authorized by separate order
or directive.
(68A Stat. 904 (26 U.S.C. 7622))
Par. 17. Section 70.41 is amended by revising the first sentence of
paragraph (a); the first, second and last sentences of paragraph (c);
the first sentence of paragraph (d); and the last two sentences of
paragraph (f) to read as follows:
Sec. 70.41 Rewards for information relating to violations of tax laws
administered by the Bureau.
(a) In general. An appropriate ATF officer may approve such reward
as he or she deems suitable for information that leads to the detection
and punishment of any person guilty of violating any tax law
administered by the Bureau or conniving at the same. * * *
* * * * *
(c) Amount and payment of reward. All relevant factors, including
the value of the information furnished in relation to the facts
developed by the investigation of the violation, must be taken into
account in determining whether a reward must be paid, and, if so, the
amount thereof. The amount of a reward shall represent what the
appropriate ATF officer deems to be adequate compensation in the
particular case, normally not to exceed 10 percent of the additional
taxes, penalties, and fines which are recovered as a result of the
information. * * * No person is authorized under these regulations to
make any offer, or promise, or otherwise to bind the appropriate ATF
officer with respect to the payment of any reward or the amount
thereof.
(d) Submission of Information. Persons desiring to claim rewards
under the provisions of 26 U.S.C. 7623 and this section may submit
information relating to violations of tax laws administered by the
Bureau to an appropriate ATF officer. * * *
* * * * *
(f) Filing claim for reward. * * * Claim for reward under the
provisions of 26 U.S.C. 7623 must be made on ATF Form 3200.13. ATF Form
3200.13 should be obtained from the office where the information is
filed.
* * * * *
Par. 18. The section heading and paragraphs (a)(1), (b) and (c)(1)
of Sec. 70.42 are revised to read as follows:
Sec. 70.42 Returns prepared or executed by appropriate ATF officers.
(a) Preparation of returns--(1) General. If any person, required by
provisions of 26 U.S.C. enforced and administered by the Bureau or by
the regulations prescribed thereunder to make a return, fails to make
such return, it may be prepared by an appropriate ATF officer provided
the person required to make the return consents to disclose all
information necessary for the preparation of such return. The return
upon being signed by the person required to make it must be received by
the appropriate ATF officer, as the return of such person.
* * * * *
(b) Execution of returns--(1) General. If any person, required by
provisions of 26 U.S.C. enforced and administered by the Bureau or by
the regulations prescribed thereunder to make a return, fails to make a
return at the time prescribed therefor, or makes, willfully or
otherwise, a false or fraudulent return, the appropriate ATF officer
must make such return from such officer's own knowledge and from such
information as the officer can obtain through testimony or otherwise.
(2) Status of returns. Any return made in accordance with paragraph
(b)(1) of this section and subscribed by the appropriate ATF officer is
prima facie good and sufficient for all legal purposes.
(c) Cross references. (1) For provisions that the return executed
by an appropriate ATF officer will not start the running of the period
of limitations on assessment and collection, see 26 U.S.C. 6501(b)(3)
and Sec. 70.222(b) of this part.
* * * * *
Par. 19. Section 70.51 is revised to read as follows:
Sec. 70.51 Collection authority.
The taxes imposed by provisions of 26 U.S.C. enforced and
administered by the Bureau must be collected by appropriate ATF
officers.
(26 U.S.C. 6301)
Sec. 70.61, 70.77, 70.96, 70.167 [Amended]
Par. 20. Part 70 is further amended by removing the phrase
``regional director(s) (compliance) or the Chief, Tax Processing
Center,'' or ``regional director (compliance) or the Chief, Tax
Processing Center'' and adding, in substitution, the words ``the
appropriate ATF officer'' each place it appears in the following
places:
a. The introductory text of Sec. 70.61(a)(1)(i);
b. Section 70.77(b)(1) and (2);
c. Section 70.96(a)(1)(iv), (a)(2) and (a)(3); and
d. Section 70.167(a)(2)(ii).
Secs. 70.61, 70.71 and 70.123 [Amended]
Par. 21. Part 70 is further amended by removing the words
``regional directors (compliance) and Chief, Tax Processing Center'' or
``regional director (compliance) and Chief, Tax Processing Center'' and
adding, in substitution, the words ``appropriate ATF officers'' each
place that they appear in the following places:
a. Section 70.61 (a)(1)(i)(D) and (a)(3);
b. Section 70.71 introductory text; and
c. Section 70.123(b)(2).
Par. 22. The first three sentences of Sec. 70.64 are revised to
read as follows:
Sec. 70.64 Receipt for taxes.
The appropriate ATF officer must, upon request, issue a receipt for
each tax payment made (other than a payment for stamps sold or
delivered). In addition, an appropriate ATF officer or employee must
issue a receipt for each payment of 1 dollar or more made in cash,
whether or not requested. In the case of payments made by check, the
canceled check is usually a sufficient receipt. * * *
* * * * *
Secs. 70.71, 70.73, 70.74, 70.75, 70.76, 70.77, 70.81, 70.82, 70.92,
70.96, 70.98, 70.101, 70.113, 70.122, 70.123, 70.124, 70.161, 70.162,
70.163, 170.164, 70.223, 70.271, 70.281, 70.447, 70.481 and
70.486 [Amended]
Par. 23. Part 70 is further amended by removing the words
``regional director (compliance) or the Chief, Tax Processing Center''
or ``regional director (compliance) or Chief, Tax Processing Center''
and adding, in substitution, the words ``appropriate ATF officer'' each
place it appears in the following places:
a. Section 70.71(a); (b)(1)(ii) and (b)(2);
b. Section 70.73;
c. Section 70.74(c)(1) and (c)(2);
d. Section 70.75(b) and (c);
e. Section 70.76(a), (b)(3), (c) and (d);
f. Section 70.77(a)(1) and (2);
g. Section 70.81(a);
h. Section 70.82;
i. Section 70.92(c) and (d)(2)(i);
j. The fourth sentence of Sec. 70.96(c);
k. The third sentence of Sec. 70.98(b);
l. Section 70.101;
m. Section 70.113(b);
n. Section 70.122;
o. Section 70.123(b)(1);
[[Page 29025]]
p. Section 70.124;
q. Section 70.161(a)(1), (2) and (b);
r. Section 70.162(a) and (b);
s. Section 70.163(b)(1) and (c);
t. Section 170.164(b)(1) introductory text;
u. Section 70.223(d);
v. Section 70.271(d)(1);
w. Section 70.281(b)(2) introductory text, (b)(2)(vi), and
(b)(3)(v);
x. Section 70.447;
y. Section 70.481(a), and (b)(2)(ii), (3)(ii) and (4)(iii); and
z. Section 70.486.
Sec. 70.72 [Amended]
Par. 24. Section 70.72 is amended by:
a. Removing the first sentence; and
b. Removing the words ``assessment officer'' and adding, in
substitution, the words ``appropriate ATF officer'' in the remaining
first and fourth sentences.
Secs. 70.73, 70.96 and 70.98 [Amended]
Par. 25. Part 70 is further amended by removing the words
``regional director (compliance) of the region in which the taxpayer is
located or with the Chief, Tax Processing Center'' and adding, in
substitution, the words ``appropriate ATF officer'' each place it
appears in the following places:
a. The first sentence of Sec. 70.74(b);
b. The second sentence of Sec. 70.96(c); and
c. The second sentence of Sec. 70.98(b).
Par. 26. The introductory text of paragraph (a) of Sec. 70.75 is
revised to read as follows:
Sec. 70.75 Jeopardy assessment of alcohol, tobacco, and firearms
taxes.
(a) If the appropriate ATF officer believes that the collection of
any tax imposed under provisions of 26 U.S.C. enforced and administered
by the Bureau will be jeopardized by delay, the appropriate ATF officer
must, whether or not the time otherwise prescribed by law for filing
the return or paying such tax has expired, immediately assess such tax,
together with all interest, additional amounts and additions to the tax
provided by law. An appropriate ATF officer will make an assessment
under this section if collection is determined to be in jeopardy
because at least one of the following conditions exists.
* * * * *
Sec. 70.96 [Amended]
Par. 27. The third sentence of Sec. 70.96(c) is amended by removing
the words ``ATF officer working under the supervision of the regional
director (compliance)'' and adding, in substitution, the words
``appropriate ATF officer''.
Sec. 70.123 [Amended]
Par. 28. Section 70.123(a)(2) is amended by removing the words
``regional director (compliance), for the region in which the claimant
is located, or, in the case of special (occupational) tax, with the
Chief, Tax Processing Center'' and adding, in substitution, the words
``appropriate ATF officer''.
Par. 29. In Sec. 70.125, paragraph(a), the last sentence of
paragraph (b), and paragraph (c) are revised to read as follows:
Sec. 70.125 Abatements.
(a) The appropriate ATF officer may abate the unpaid portion of any
assessment or liability, if the assessment is in excess of the correct
tax liability, if the assessment is made subsequent to the expiration
of the period of limitation applicable thereto, or if the assessment
has been erroneously or illegally made.
(b) * * * All such claims must be filed with the appropriate ATF
officer who made demand for the amount assessed.
(c) The appropriate ATF officer may issue uniform instructions to
abate amounts the collection of which is not warranted because of the
administration and collection costs.
* * * * *
Sec. 70.126 [Amended]
Par. 30. Section 70.126 is amended by removing the words ``regional
director (compliance) or the Chief, Tax Processing Center, or an
authorized certifying officer designated by the regional director
(compliance) or the Chief, Tax Processing Center'' and adding, in
substitution, the words ``appropriate ATF officer''.
Secs. 170.149 and 170.161 [Amended]
Par. 31. Part 70 is further amended by removing the words ``Chief,
Tax Processing Center or the regional director (compliance)'' and
adding, in substitution, the words ``appropriate ATF officer'' each
place it appears in the following places:
a. The introductory text of paragraph (a)(3) and paragraph
(b)(2)(i)(A) of Sec. 70.149; and
b. The last sentence of Sec. 70.161(c).
Par. 32. In Sec. 70.150 the introductory text of paragraph (a) is
revised to read as follows:
Sec. 70.150 Release of lien or discharge of property.
(a) Release of lien. An appropriate ATF officer is charged with
releasing liens or discharging property from liens. The appropriate ATF
officer must issue a certificate of release of a lien imposed with
respect to any tax imposed by a provision of 26 U.S.C. enforced and
administered by the Bureau, not later than 30 days after the day on
which either:
* * * * *
Sec. 70.150, 70.164, 70.170, 70.187, 70.205, 70.231, 70.241, 70.242 and
70.245 [Amended]
Par. 33. Part 70 is further amended by removing the words ``Chief,
Tax Processing Center'' or ``Chief, Tax Processing Center's'' and
adding, in substitution, the words ``appropriate ATF officer'' or the
words ``appropriate ATF officer's'', respectively, each place they
appear in the following places:
a. Section 70.150 (a)(1) and (2), (b), (c)(1), (2) and (3), (d),
(e)(1) introductory text and (e)(2)(i) introductory text, (e)(2)(i)(B);
b. Section 70.164(c);
c. Section 70.170(b);
d. Section 70.187 (a) and (b);
e. Section 70.205(a)(1), (a)(2)(i) and (a)(2)(ii)(C), (b)(1) except
the last sentence and (b)(2), and (c)(1) except the last sentence,
(e)(2), (e)(3) and (e)(4);
f. Section 70.231(i)(3);
g. Section 70.241(a)(8);
h. Section 70.242(a) and (c); and
i. Section 70.245 section heading, (a) and (c)(2) and (d).
Sec. 70.150, 70.151, 70.161, 70.162, 70.163, 70.164, 70.167, 70.187,
70.204, 70.205, 70.206, 70.207, 70.208, 70.209, 70.210, 70.241, 70.281,
70.413, 70.414, 70.481 and 70.482 [Amended]
Par. 34. Part 70 is further amended by removing the word
``official'' or ``official's'' and adding, in substitution, the word
``officer'' or ``officer's'', respectively, each place they appear in
the following places:
a. Section 70.150 (b)(1), (b)(2)(i), (b) (3), (c)(1) and (c)(2);
b. Section 70.151(a), (b), (d), (e)(1), (f)(3) and (g)
c. Section 70.161(a)(2);
d. Section 70.162(c) and (d);
e. Section 70.163(a)(1) and (c);
f. Section 70.164(b)(1)(i) and (ii), (b)(2)(i), (b)(2)(ii), and
(c);
g. Section 70.167(a)(4), (b)(2) introductory text and (b)(3);
h. Section 70.186(a)(5);
i. The undesignated paragraph after Sec. 70.204(a)(3);
j. Section 70.205(b)(1) and (e)(2);
k. Section 70.206(b)(4)(ii)(B);
l. Section 70.207(b)(1)(iii);
m. Section 70.208;
n. Section 70.209 (a) and (b);
o. Section 70.210(a)(1);
p. Section 70.241(a)(8);
q. Section 70.281(b)(2)(vi) and (3)(iv);
r. Section 70.413(c)(1);
[[Page 29026]]
s. Section 70.414(k);
t. Section 70.481(b)(2) introductory text, (3)(i), (3)(ii)(B) and
(4) introductory text; and
u. Section 70.482(d)(1)(i).
Sec. 70.151 [Amended]
Par. 35. Section 70.151(g) is further amended by removing the words
``the regional director (compliance) of the region in which a notice of
Federal tax lien was filed or the Chief, Tax Processing Center'' and
adding, in substitution, the words ``an appropriate ATF officer''.
Par. 36. Section 70.161 is amended by:
a. Revising the first, second, third and eleventh sentences of
paragraph (a)(1) to read as follows:
Sec. 70.161 Levy and distraint.
(a) Authority to levy--(1) In general. If any person liable to pay
any tax neglects or refuses to pay the tax within 10 days after notice
and demand, the appropriate ATF officer who initiated the assessment
may proceed to collect the tax by levy, provided the taxpayer has been
furnished the notice described in Sec. 70.162(a) of this part. The
appropriate ATF officer may levy upon any property, or rights to
property, whether real or personal, tangible or intangible, belonging
to the taxpayer. The appropriate ATF officer may also levy upon
property with respect to which there is a lien provided by 26 U.S.C.
6321 for the payment of the tax. For exemption of certain property from
levy, see 26 U.S.C. 6334 and Secs. 70.241 through 70.245 of this part.
* * * For example, if on the first day of the month a delinquent
taxpayer sold personal property subject to an agreement that the buyer
remit the purchase price on the last day of the month, a levy made on
the buyer on the 10th day of the month would reach the amount due on
the sale, although the buyer need not satisfy the levy by paying over
the amount to the appropriate ATF officer until the last day of the
month. * * *
b. Removing the words ``Chief, Tax Processing Center or to the
region director (compliance) having jurisdiction over such person'' in
the fifth sentence of paragraph (c) and adding, in substitution, the
words ``appropriate ATF officer''.
Par. 37. The introductory text of Sec. 70.163(a)(2)(ii) is revised
to read as follows:
Sec. 70.163 Surrender of property subject to levy.
(a) * * *
(2) * * *
(ii) Notwithstanding paragraph (a)(1) of this section, if a levy
has been made upon property or rights to property subject to levy which
a bank engaged in the banking business in the United States or a
possession of the United States is in possession of (or obligated with
respect to), an appropriate ATF officer shall not enforce the levy with
respect to any deposits held in an office of the bank outside the
United States or a possession of the United States, unless the notice
of levy specifies that such officer intends to reach such deposits. The
notice of levy must not specify that such officer intends to reach such
deposits unless that officer making such levy believes:
* * * * *
Sec. 70.165 [Amended]
Par. 38. Section 70.165 is amended by adding the word
``appropriate'' before the words ``ATF officer''.
Par. 39. Paragraphs (a)(1), (a)(2)(i)(C) and (D), and (a)(4), and
the introductory text of paragraph (b)(1) of Sec. 70.167 are revised to
read as follows:
Sec. 70.167 Authority to release levy and return property.
(a) Release of levy--(1) Authority. An appropriate ATF officer may
release the levy upon all or part of the property or rights to property
levied upon as provided in paragraphs (a)(2), (3) and (4) of this
section. A levy may be released under paragraph (a)(3) of this section
only if the delinquent taxpayer complies with such of the conditions
thereunder as an appropriate ATF officer may require and if the
appropriate ATF officer determines that such action will facilitate the
collection of the liability. * * *
* * * * *
(2) * * *
(i) * * *
(C) The taxpayer has entered into an agreement under 26 U.S.C. 6159
to satisfy such liability by means of installment payments, unless such
agreement provides otherwise (an appropriate ATF officer is not
required to release the levy in this case if release of such levy would
jeopardize the secured creditor status of the United States).
(D) An appropriate ATF officer has determined that such levy is
creating an economic hardship due to the financial condition of the
taxpayer, or
(4) Release where value of interest of United States is
insufficient to meet expenses of sale. An appropriate ATF officer may
release the levy as authorized under paragraph (a)(1) of this section
if that officer determines that the value of the interest of the United
States in the seized property, or in the part of the seized property to
be released is insufficient to cover the expenses of the sale of such
property.
* * * * *
(b) Return of property--(1) General rule. If an appropriate ATF
officer determines that property has been wrongfully levied upon, the
appropriate ATF officer may return:
* * * * *
Secs. 70.167 and 70.251 [Amended]
Par. 40. Part 70 is further amended by removing the words ``a
regional director (compliance) or the Chief, Tax Processing Center''
and adding, in substitution the words ``an appropriate ATF officer''
each place they appear in the following places:
a. Section 70.167(a)(2)(i) introductory text and (a)(3); and
b. Section 70.251(a)(2) and (b).
Par. 41. The first sentence of paragraph (b)(2) and paragraph (c)
of Sec. 70.168 are revised to read as follows:
Sec. 70.168 Redemption of property.
* * * * *
(b) * * *
(2) Price. Such property or tract of property may be redeemed upon
payment to the purchaser, or in case the purchaser cannot be found in
the county in which the property to be redeemed is situated, then to
the appropriate ATF officer, for the use of the purchaser, the
purchaser's heirs, or assigns, the amount paid by such purchaser and
interest thereon at the rate of 20 percent per annum. * * *
* * * * *
(c) Record. When any real property is redeemed, the appropriate ATF
officer must cause entry of the fact to be made upon the record of sale
kept in accordance with 26 U.S.C. 6340 and Sec. 70.187 of this part,
and such entry is evidence of such redemption. The party who redeems
the property must notify the appropriate ATF officer of the date of
such redemption and of the transfer of the certificate of sale, the
amount of the redemption price, and the name of the party to whom such
redemption price was paid.
* * * * *
Sec. 70.181 [Amended]
Par. 42. Section 70.181 is further amended by:
a. Adding the word ``appropriate'' before the words ``ATF officer''
in paragraphs (a), (c)(3)(ii) and (c)(4)(iii);
b. Removing the phrase ``within the ATF region where the seizure is
made'' from the second sentence and the
[[Page 29027]]
phrase ``within such region'' from the third sentence in paragraph
(b)(1);
c. Removing the phrase ``or cause the ATF officer conducting the
sale to adjourn'' and the comma preceding such phrase in paragraph
(c)(2); and
d. Removing ``AFT'' before the word ``officer'' in paragraph
(c)(5)(ii)(D).
Secs. 70.181, 70.182, 70.183, 70.204 and 70.251 [Amended]
Par. 43. Part 70 is further amended by removing the term ``ATF''
before the word ``officer'' or ``officers'' each place it appears in
the following places:
a. Paragraph (c)(5)(ii)(E) and the first sentence of paragraph
(c)(8) of Sec. 70.181;
b. Section 70.182(a)(2)(ii), (6)(iv) and (v), (7) and (9);
c. Section 70.183 (b)(4), (9)(iv) and (v), (10);
d. The last sentence of the undesignated paragraph after
Sec. 70.204(a)(3); and
e. Section 70.251(b).
Par. 44. The fourth and subsequent sentences of paragraph (a)(2)(i)
of Sec. 70.182 are revised to read as follows:
Sec. 70.182 Disposition of personal property acquired by the United
States.
(a) Sale--* * *
* * * * *
(2) Time, place, manner and terms of sale.
(i) Time, notice, and place of sale. * * * In addition, the
appropriate ATF officer may use such other methods of advertising as
such officer believes will result in obtaining the highest price for
the property. Generally, the place of sale will be within the area
where the property was originally acquired by the United States.
However, if the appropriate ATF officer believes that a substantially
higher price may be obtained, the sale may be held outside such area.
* * * * *
Par. 45. Section 70.183 is further amended by:
a. Removing the words ``regional director (compliance) for the
region in which the property is situated'' and adding, in substitution,
the words ``appropriate ATF officer'' each place they appear in
paragraphs (a), (b) introductory text, (c) and (e);
b. Removing the words ``regional director (compliance) for the
region in which the property is located'' and adding, in substitution,
the words ``appropriate ATF officer'' in paragraph (d); and
c. Revising paragraph (f) to read as follows:
Sec. 70.183 Administration and disposition of real estate acquired by
the United States.
* * * * *
(f) Authority of appropriate ATF officer. Notwithstanding the other
paragraphs of this section, the appropriate ATF officer may, when such
officer deems it advisable, take charge of, and assume responsibility
for, any real estate to which this section is applicable. In such case,
such officer will notify in writing the appropriate ATF officer from
whom he or she is taking charge and assuming responsibility. Also, in
any case where a single parcel of real estate is situated in an area in
which more than one officer has jurisdiction, the appropriate ATF
officer may designate in writing one officer who is to be in charge of,
and responsible for, the entire property.
* * * * *
Sec. 70.187 [Amended]
Par. 46. The first sentence of Sec. 70.187(a) is further amended by
removing the words ``that region'' and adding, in substitution, the
words ``his or her jurisdiction''.
Par. 47. Section 70.191(a) is revised to read as follows:
Sec. 70.191 Authorization.
(a) In general. A civil action for the collection or recovery of
taxes, or of any fine, penalty, or forfeiture (with respect to the
provisions of 26 U.S.C. enforced and administered by the Bureau) will
be commenced when the appropriate ATF officer, directs that the action
be commenced.
* * * * *
Par. 48. Paragraph (a) of Sec. 70.192 is revised to read as
follows:
Sec. 70.192 Action to enforce lien or to subject property to payment
of tax.
(a) Civil actions. In any case where there has been a refusal or
neglect to pay any tax (with respect to the provisions of 26 U.S.C.
enforced and administered by the Bureau) or to discharge any liability
in respect thereof, whether or not levy has been made, the Attorney
General or designated delegate at the request of the appropriate ATF
officer, may direct a civil action to be filed in any court of the
United States to enforce the lien of the United States under the
Internal Revenue Code with respect to such tax or liability or to
subject any property, of whatever nature, of the delinquent, or in
which the delinquent has any right, title or interest, to the payment
of such tax or liability. In any such proceeding, at the instance of
the United States, the court may appoint a receiver to enforce the
lien, or, upon certification by the appropriate ATF officer during the
pendency of such proceedings that it is in the public interest, may
appoint a receiver with all the powers of a receiver in equity.
* * * * *
Sec. 70.205 [Amended]
Par. 49. The last sentences of 70.205(b)(1) and (c)(1) are amended
by removing the phrase ``the authority of the Chief, Tax Processing
Center and the regional director (compliance) to release a lien or to
discharge'' and adding, in substitution, the words ``releasing a lien
or discharging''.
Par. 50. The second sentence of Sec. 70.206(a)(1) is amended by
removing the phrase ``the Chief, Tax Processing Center, has consented
to the sale'' and adding, in substitution, the words ``a consent to the
sale has been made''.
Par. 51. Section 70.206 is further amended by:
a. Removing the phrase ``a regional director (compliance)'' and
adding, in substitution, the words ``an appropriate ATF officer'' in
the introductory text of paragraph (b)(1), and the first undesignated
sentence following paragraph (b)(4)(ii)(B); and
b. Revising paragraphs (c)(1) and (4) to read as follows:
Sec. 70.206 Discharge of liens; redemption by United States.
* * * * *
(c) Certificate of redemption--(1) In general. If an appropriate
ATF officer exercises the right of redemption of the United States
described in paragraph (a) of this section, the appropriate ATF officer
shall apply to the officer designated by local law, if any, for the
documents necessary to evidence the fact of redemption and to record
title to the redeemed property in the name of the United States. If no
such officer has been designated by local law, or if the officer
designated by local law fails to issue the necessary documents, the
appropriate ATF officer is authorized to issue a certificate of
redemption for the property redeemed by the United States.
* * * * *
(4) Application for release of right of redemption. Upon
application of a party with a proper interest in the real property sold
in a nonjudicial sale described in 26 U.S.C. 7425(b) and Sec. 70.204 of
this part, which real property is subject to the right of redemption of
the United States described in this section, the appropriate ATF
officer may, in that officer's discretion, release the right of
redemption with respect to the property. The application for the
release must be
[[Page 29028]]
submitted in writing to an appropriate ATF officer and must contain
such information as the appropriate ATF officer may require. If the
appropriate ATF officer determines that the right of redemption of the
United States is without value, no amount shall be required to be paid
with respect to the release of the right of redemption.
* * * * *
Par. 52. Paragraph (b) of Sec. 70.222 is revised to read as
follows:
Sec. 70.222 Time return deemed filed for purposes of determining
limitations.
* * * * *
(b) Returns executed by appropriate ATF officers. The execution of
a return by an appropriate ATF officer under the authority of section
6020(b) of the Internal Revenue Code does not start the running of the
statutory period of limitations on assessment and collection.
* * * * *
Par. 53. Paragraphs (a)(1) and (2)(i) of Sec. 70.224 are revised to
read as follows:
Sec. 70.224 Collection after assessment.
(a) Length of period--(1) General rule. In any case in which a tax
has been assessed within the statutory period of limitation properly
applicable thereto, a proceeding in court to collect such tax may be
begun, or levy for the collection of such tax may be made, within 10
years after the assessment thereof.
(2) Extension by agreement.
(i) The 10-year period of limitation on collection after assessment
of any tax may, prior to the expiration thereof, be extended for any
period of time agreed upon in writing by the taxpayer and the
appropriate ATF officer. Whenever necessary to protect the revenue,
such officer may also execute a written agreement with the taxpayer to
extend the period of limitation. The extension becomes effective upon
execution of the agreement by both the taxpayer and such officer.
* * * * *
Par. 54. The first sentence of Sec. 70.227 is revised to read as
follows:
Sec. 70.227 Suspension of running of period of limitation; wrongful
seizure of property of third party.
The running of the period of limitations on collection after
assessment prescribed in 26 U.S.C. 6502 (relating to collection after
assessment) shall be suspended for a period equal to a period beginning
on the date property (including money) is wrongfully seized or received
by an appropriate ATF officer and ending on the date 30 days after the
date on which the appropriate ATF officer returns the property pursuant
to 26 U.S.C. 6343(b) (relating to authority to return property) or the
date 30 days after the date on which a judgment secured pursuant to 26
U.S.C. 7426 (relating to civil actions by persons other than taxpayers)
with respect to such property becomes final. * * *
* * * * *
Sec. 70.253 [Amended]
Par. 55. Paragraphs (b)(1) and (2) of Sec. 70.253 are further
amended by removing ``Sec. 70.67'' and adding, in substitution,
``70.167''.
Sec. 70.262 [Amended]
Par. 56. Paragraph (b)(4) of Sec. 70.262 is further amended by
removing the phrase ``by the regional director (compliance)''.
Par. 57. Paragraph (c)(2) of Sec. 70.262 is amended by removing the
words ``by the regional director (compliance) or the Chief, Tax
Processing Center''.
Sec. 70.281 [Amended]
Par. 58. Section 70.281 is further amended by:
a. Removing the words and punctuation ``(which may be obtained from
the regional director (compliance) or the Chief, Tax Processing
Center),'' from paragraph (a)(1); and
b. Removing the words ``acceptable in discretion of ATF officials''
from the section heading of paragraph (b)(2).
Par. 59. Paragraph (a) and the first sentence of paragraph (b) of
Sec. 70.304 are revised to read as follows:
Sec. 70.304 Place for filing documents other than returns.
(a) If a document, other than a return, is required to be filed
with an ATF office, such document may be hand delivered to such office.
(b) For purposes of this section, a return or document will be
considered to be hand carried if it is brought to an ATF supervisor of
the ATF office by the person required to file the return or other
document, or by the person's agent. * * *
* * * * *
Sec. 70.306 [Amended]
Par. 60. The fifth sentence of Sec. 70.306(a) is amended by
removing the words ``Director, the Chief, Tax Processing Center, or a
regional director (compliance)'' and adding, in substitution, the words
``appropriate ATF officer''.
Sec. 70.333 [Amended]
Par. 61. Section 70.333 is amended by removing the words
``Director, or to a regional director (compliance) or to the Chief, Tax
Processing Center'' and adding, in substitution, the words
``appropriate ATF officer''.
Sec. 70.411 [Amended]
Par. 62. Section 70.411 is amended by:
a. Removing the words ``regional director (compliance), of the ATF
region in which operations are to be conducted'' and adding, in
substitution, the words ``appropriate ATF officer'' in paragraph (b);
b. By removing the third and fourth sentences and adding, in
substitution, the sentence ``Supplies of prescribed forms may be
obtained from the ATF Distribution Center, 7943 Angus Court,
Springfield, Virginia 22153.'' in the introductory text of paragraph
(c); and
c. By removing the phrase ``by ATF officers'' in paragraph (c)(16).
Secs. 70.412 and 70.413 [Amended]
Par. 63. Part 70 is further amended by removing the phrase ``with
the regional director (compliance)'' each place it appears in the
following places:
a. The first sentence of Sec. 70.412(a); and
b. Section 70.413((c)(2) introductory text, (d) introductory text
and (e).
Par. 64. The third sentence Sec. 70.412(a) is amended by removing
the phrase ``by the regional director (compliance)'' each place it
appears.
Par. 65. Paragraph (b) of Sec. 70.413 is revised to read as
follows:
Sec. 70.413 Claims.
* * * * *
(b) Claims for abatement. When the tax on distilled spirits, wines,
or beer is assessed and the taxpayer thinks that the tax is not due
under the law, such taxpayer may file a claim for abatement of the tax
on ATF Form 5620.8 with the officer who made demand for the tax. Such
officer may call upon the taxpayer to file a bond in double the amount
of the tax in order to insure collection of the tax if the claim is
rejected. When the claim is acted upon, the taxpayer is notified of the
allowance or rejection of the claim. If the claim is rejected, such
officer, will initiate action to collect the tax.
* * * * *
Par. 66. The last sentence of Sec. 70.414(a) is revised to read as
follows:
Sec. 70.414 Preparation and filing of claims.
(a) Distilled spirits at distilled spirits plants. * * * It is not
necessary to file a claim for credit of tax on taxpaid samples taken by
appropriate ATF officers from distilled spirits plants, as
[[Page 29029]]
the appropriate ATF officer will allow credit, without claim, for tax
on such samples.
* * * * *
Par. 67. Section 70.416 is revised to read as follows:
Sec. 70.416 Application for approval of interlocking directors and
officers under section 8 of the Federal Alcohol Administration Act.
Any person who is an officer or director of a corporation now
engaged in business as a distiller, rectifier, or blender of distilled
spirits, or of an affiliate thereof, who desires to take office in
other companies similarly engaged, must obtain permission to do so from
the appropriate ATF officer. Applications for such permission to take
office must be prepared and filed in accordance with instructions
available from the appropriate ATF officer.
Par. 68. Section 70.418 is revised to read as follows:
Sec. 70.418 Conferences.
Any person desiring a conference with ATF, relative to any matter
arising in connection with such person's operations, will be accorded
such a conference upon request. No formal requirements are prescribed
for such conference.
Par. 69. Section 70.419 is revised to read as follows:
Sec. 70.419 Representatives.
Title 31 CFR part 8 is applicable to all representatives of the
taxpayer, for any conference with ATF.
Sec. 70.432 [Amended]
Par. 70. Section 70.432 is further amended by:
a. Removing the words ``with, and obtaining a permit from, the
regional director (compliance) for the region in which operations are
to be conducted'' from paragraph (a) and adding, in substitution, the
words ``and obtaining a permit'';
b. Removing the words ``with the regional director (compliance) for
the region in which operations are to be conducted'' from paragraph
(b); and
c. Removing the words ``with the regional director (compliance) for
the region in which the customs warehouse is located'' from paragraph
(d).
Par. 71. The fourth and last sentences of paragraph (a) and the
second sentence of paragraph (b) of Sec. 70.433 are revised to read as
follows:
Sec. 70.433 Collection of taxes.
(a) Tobacco products. * * * Tax returns, with remittances, are
filed by the domestic manufacturer in accordance with instructions on
the appropriate ATF form. * * * Tax returns in Puerto Rico, with
remittances, are filed in accordance with instructions on the
appropriate ATF form.
(b) Cigarette papers and tubes. * * * Such returns, with
remittances, are filed in accordance with the instructions on the
appropriate ATF form. * * *
* * * * *
Sec. 70.438 [Amended]
Par. 72. Section 70.438 is amended by:
a. Revising the regulatory reference in the first sentence from
70.131(b) to 70.431(b); and
b. Removing the second, third and fourth sentences.
Par. 73. Section 70.471 is revised to read as follows:
Sec. 70.471 Rulings.
(a) Requests for rulings. Any person who is in doubt as to any
matter arising in connection with:
(1) Operations or transactions in the alcohol tax area or under the
Federal Alcohol Administration Act;
(2) Operations or transactions in the tobacco tax area; or
(3) The taxes relating to machine guns, destructive devices, and
certain other firearms imposed by chapter 53 of the Internal Revenue
Code; the registration by importers and manufacturers of, and dealers
in, such firearms; the registration of such firearms; the licensing of
importers and manufacturers of, and dealers in, firearms and
ammunition, and collectors of firearms and ammunition curios and relics
under chapter 44 of title 18 of the United States Code; the licensing
of manufacturers, importers, limited manufacturer of, and dealers in,
explosives and issuance of permits for users of explosives under
chapter 40 of title 18 of the United States Code; and registration of
importers of, and permits to import, arms, ammunition, and implements
of war, under section 38 of the Arms Export Control Act of 1976; and
the taxes relating to pistols, revolvers, firearms (other than pistols
and revolvers), shells and cartridges imposed by chapter 32 of the
Internal Revenue Code, may request a ruling thereon by addressing a
letter to the appropriate ATF official. A ruling can be issued only
from Bureau Headquarters unless the issues involved are clearly covered
by currently effective rulings or come within the plain intent of the
statutes or regulations.
(b) Routine requests for information. Routine requests for
information should be addressed to the appropriate ATF officer.
Sec. 70.481 [Amended]
Par. 74. Paragraph (b)(1) of Sec. 70.481 is amended by removing the
phrase ``entered into by an authorized ATF official''.
Par. 75. Section 70.482 is amended by:
a. Removing paragraphs (d)(1)(ii) through (v);
b. Redesignating paragraph (d)(1)(vi) as paragraph (d)(1)(ii);
c. Revising the last sentence of the redesignated paragraph
(d)(1)(ii) and the introductory text of paragraph (e) and the
undesignated paragraph after paragrah (e)(3).
(d) Removing the dollar amount ``$500'' in the undesignated
sentence following paragraph (e)(3) and adding, in substitution, the
words, including the punctuation, ``$50,000. However, such compromise
shall be subject to continuing quality review by the Secretary.'' The
revisions read as follows:
Sec. 70.482 Offers in compromise of liabilities (other than
forfeiture) under 26 U.S.C.
* * * * *
(d) * * *
(1) * * *
(ii) * * * When final action has been taken, the proponent is
notified of the acceptance or rejection of the offer.
* * * * *
(e) Record. Except as otherwise provided in this paragraph, if an
offer in compromise is accepted, there shall be placed on file the
opinion of counsel for the Bureau with respect to such compromise, with
the reason therefor, and including a statement of: * * *
* * * * *
(3) * * *
However, no such opinion shall be required with respect to the
offer in compromise of any civil case in which the unpaid amount of tax
assessed (including any interest, additional amount, addition to the
tax, or assessable penalty is less than $50,000. However, such
compromise shall be subject to continuing quality review by the
Secretary.
* * * * *
Par. 76. Section 70.483 is revised to read as follows:
Sec. 70.483 Offers in compromise of violations of Federal Alcohol
Administration Act.
The Federal Alcohol Administration Act provides penalties for
violations of its provisions. The appropriate ATF officer is authorized
to compromise
[[Page 29030]]
such liabilities. Persons desiring to submit offers in compromise may
submit such offers on Form 5640.2. When the offer is acted upon, the
proponent is notified of the acceptance or rejection of the offer. If
the offer is rejected, the sum submitted with the offer in compromise
is returned to the proponent. If the offer is accepted, the proponent
is notified and the case is closed.
Sec. 70.484 [Amended]
Par. 77. Section 70.484 is amended by removing the words ``Director
or designated delegate'' each place it appears and adding, in
substitution, the words ``appropriate ATF officer''.
Par. 78. The first, third and fourth sentences of Sec. 70.506 are
revised to read as follows:
Sec. 70.506 Execution and filing of claim.
Claims to which this subpart is applicable must be executed on Form
2635 (5620.8) in accordance with the instructions on the form. * * *
Claims for credit or refund of taxes collected by district directors of
customs, to which the provisions of section 6423, I.R.C., are
applicable and which Customs regulations (19 CFR Part 24--Customs
Financial and Accounting Procedure) require to be filed with the
appropriate ATF officer, must be executed and filed in accordance with
applicable Customs regulations and this subpart. The claim must set
forth each ground upon which the claim is made in sufficient detail to
apprise the appropriate ATF officer of the exact basis therefor. * * *
* * * * *
Sec. 70.601 [Amended]
Par. 79. Section 70.601 is amended by removing the definition of
``Region''.
Par. 80. Paragraph (a)(1) of Sec. 70.603 is revised to read as
follows:
Sec. 70.603 Execution and filing of claim.
(a) General. (1) Claims under this subpart must be filed on Form
2635 (5620.8).
* * * * *
Par. 81. Section 70.701 is amended by revising paragraph (a)(1) and
the last sentence of paragraph (c) to read as follows:
Sec. 70.701 Rules and regulations.
(a) Formulation. (1) Alcohol, tobacco, firearms, and explosives
rules take various forms. The most important rules are issued as
Treasury decisions, prescribed by the Director, and approved by the
Secretary. Other rules may be issued over the signature of the Director
or the signature of any appropriate ATF officer. The channeling of
rules varies with the circumstances.
Treasury decisions are prepared within the appropriate ATF offices.
After approval by the Director, Treasury decisions are forwarded to the
Secretary for further consideration and final approval.
* * * * *
(c) Petition to change rules. * * * Petitions must be addressed to
the Bureau of Alcohol, Tobacco and Firearms, Washington, DC 20226.
* * * * *
b. Removing the word ``officials'' in the first sentence of
paragraph (d)(2)(i)(A) and adding, in substitution, the word
``officers'';
c. Removing the words ``Associate Director (Compliance Operations)
and adding, in substitution, the words ``appropriate ATF officer'' in
paragraph (d)(2)(iv)(A);
d. Removing the words ``Assistant Director'' each place they appear
and adding, in substitution, the words ``appropriate ATF officer'' in
paragraph (d)(2)(iv)(B); and
e. Removing the words ``Assistant Directors'' and adding, in
substitution, the words ``appropriate ATF officers'' in paragraph
(d)(2)(iv)(C).
Sec. 70.801 [Amended]
Par. 82. Section 70.801 is amended by removing the words ``Chief,
Disclosure Branch'' and adding, in substitution, the words ``Bureau of
Alcohol, Tobacco and Firearms''.
Par. 83. Section 70.802 is amended by:
a. Removing the words ``in the office of the regional director
(compliance) who received the offer and in the office of the Assistant
Director (Liaison and Public Information)'' and adding, in
substitution, the words ``with the appropriate ATF officer'' in the
first sentence of paragraph (a);
b. Removing the words ``operating permits under 26 U.S.C. 5171, and
industrial use permits under 26 U.S.C. 5271'' and the commas preceding
and following these words, and removing the words ``in the offices of
regional director (compliance)'' in paragraph (b)(1);
c. Removing paragraph (b)(2);
d. Revising paragraph (c) and the second, third and fifth sentences
of paragraph (g) to read as follows:
70.802 Rules for disclosure of certain specified matters.
* * * * *
(c) List of plants and permittees. Upon request, the appropriate
ATF official shall furnish a list of any type of qualified proprietor
or permittee if the disclosure is not prohibited by law.
* * * * *
(g) Comments received in response to a notice of proposed
rulemaking. * * * Comments may be inspected in the Bureau of Alcohol,
Tobacco and Firearms, Washington, DC 20226. The request to inspect
comments must be in writing and signed by the person making the request
and should be addressed to the Director, Bureau of Alcohol, Tobacco and
Firearms, Washington, DC 20226. * * * Copies of comments (or portions
thereof) may be obtained by a written request addressed to the
Director, Bureau of Alcohol, Tobacco and Firearms, Washington, DC
20226. * * *
* * * * *
e. Removing the words ``Chief, Alcohol and Tobacco Programs
Division'' and adding, in substitution, the words ``appropriate ATF
officer'' from the first sentence of paragraph (d);
f. Removing the words ``in the office of regional director
(compliance)'' and adding, in substitution the words ``from the
appropriate ATF officer'' in paragraph (e); and
g. Removing the words ``Deputy Associate Director (Regulatory
Enforcement)'' and adding, in substitution, the words ``appropriate ATF
officer'' in paragraph (f).
Par. 84. Section 70.803 is amended by revising the first two
sentences of paragraph (c), paragraph (d), paragraph (e)(1), paragraph
(e)(2), the last sentence of paragraph (e)(3), paragraphs (e)(4) and
(5), and the first two sentences of paragraph (f) to read as follows:
Sec. 70.803 Requests or demands for disclosure in testimony and in
related matters.
* * * * *
(c) Disclosure of ATF records or information prohibited without
prior approval of the appropriate ATF officer. The disclosure,
including the production, of ATF records or information to any person
outside the Department of the Treasury or to any court, administrative
agency, or other authority, in response to any request or demand for
the disclosure of such records or information shall be made only with
the prior approval of the appropriate ATF officer. However, nothing in
this section restricts the disclosure of ATF records or information for
which the appropriate ATF officer has determined that the disclosure is
authorized under any provision of statute, Executive order, or
regulations, or for which a procedure has been established by the
Director. * * *
[[Page 29031]]
(d) Delegation of authority to determine disclosure and establish
procedures. The appropriate ATF officer is hereby authorized to
determine whether or not ATF officers and employees will be permitted
to disclose ATF records or information in response to:
(1) A request by any court, administrative agency, or other
authority, or by any person, for the disclosure of such records or
information; or
(2) A demand for the disclosure of such records or information.
(3) The Director is also authorized to establish such other
procedures as he or she may deem necessary with respect to the
disclosure of ATF records or information by ATF officers and employees.
Any determination by the appropriate ATF officer as to whether ATF
records or information will be disclosed, or any procedure established
by the Director in connection therewith, must be made in accordance
with applicable statutes, Executive orders, regulations, and any
instructions that may be issued by the Secretary. Notwithstanding the
preceding provisions of this paragraph, the appropriate ATF officer
shall, where either the Secretary or such officer deems it appropriate,
refer the opposing of a request or demand for disclosure of ATF records
or information to the Secretary.
(e) Procedure in the event of a request or demand for ATF records
or information--(1) Request procedure. Any ATF officer or employee who
receives a request for ATF records or information, the disposition of
which is not covered by a procedure established by the Director, must
promptly communicate the contents of the request to the appropriate ATF
officer. The officer or employee must await instructions from the
appropriate ATF officer concerning the response to the request. * * *
(2) Demand procedure. Any ATF officer or employee who is served
with a demand for ATF records or information, the disposition of which
is not covered by a procedure established by the Director, must
promptly, and without awaiting appearance before the court,
administrative agency, or other authority, communicate the contents of
the demand to the appropriate ATF officer. The ATF officer or employee
must await instructions from the appropriate ATF officer concerning the
response to the demand. If it is determined by the appropriate ATF
officer that the demand should be opposed, the U.S. attorney, his or
her assistant, or other appropriate legal representative shall be
requested to respectfully inform the court, administrative agency, or
other authority that the appropriate ATF officer has instructed the ATF
officer or employee to refuse to disclose the ATF records or
information sought. If instructions have not been received from the
appropriate ATF officer at the time when the ATF officer or employee is
required to appear before the court, administrative agency, or other
authority in response to the demand, the U.S. attorney, his or her
assistant, or other appropriate legal representative must be requested
to appear with the ATF officer or employee upon whom the demand has
been served and request additional time in which to receive such
instructions. In the event the court, administrative agency, or other
authority rules adversely with respect to the refusal to disclose the
records or information pursuant to the instructions of the appropriate
ATF officer, or declines to defer a ruling until instructions from the
appropriate ATF officer have been received, the ATF officer or employee
upon whom the demand has been served must, pursuant to this section,
respectfully decline to disclose the ATF records or information sought.
(3) Affidavit required for testimony. * * * The appropriate ATF
officer may, upon request and for good cause shown, waive the
requirement of this paragraph.
(4) Time limit for serving request or demand. The request or
demand, together with the affidavit or statement (if required by
paragraph (e)(3) of this section), must be served at least 5 working
days prior to the scheduled date of testimony or disclosure of records,
in order to ensure that the appropriate ATF officer has adequate time
to consider whether to grant the request or demand. The appropriate ATF
officer may, upon request and for good cause shown, waive the
requirement of this paragraph.
(5) Factors to be considered in determining whether a request or
demand will be granted. The appropriate ATF officer must consider
whether granting the request or demand would be appropriate under the
relevant rules of procedure and substantive law concerning privilege.
Among the requests or demands that will not be granted are those that
would, if granted, result in--
(i) The violation of a statute, such as 26 U.S.C. 6103 or 7213, or
a rule of procedure, such as the grand jury secrecy rule (F.R.Cr.P.
Rule 6(e)), or a specific regulation;
(ii) The disclosure of classified information;
(iii) The disclosure of a confidential source or informant, unless
the ATF officer or employee and the source or informant, have no
objection;
(iv) The disclosure of investigative records compiled for law
enforcement purposes if enforcement proceedings would thereby be
impeded, or of investigative techniques and procedures whose
effectiveness would thereby be impaired, unless the appropriate ATF
officer determines that the administration of justice requires
disclosure;
(v) The disclosure of trade secrets without the owner's consent; or
(vi) Testimony in a case in which ATF has no interest, records or
other official information.
(f) State cases. The appropriate ATF officer, may, in the interest
of Federal and State law enforcement, upon receipt of demands or
requests of State authorities, and at the expense of the State,
authorize employees under their supervision to attend trials and
administrative hearings in liquor, tobacco, firearms, or explosives
cases in which the State is a party or on behalf of the State in any
criminal case, to produce records, and to testify as to facts coming to
their knowledge in their official capacities. However, in cases where a
defendant in a criminal case requests or demands testimony or the
production of ATF records or information, authorization from the
appropriate ATF officer is required. * * *
* * * * *
Signed: April 5, 2001.
Bradley A. Buckles,
Director.
Approved: April 12, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary (Regulatory, Tariff and Trade
Enforcement).
[FR Doc. 01-12803 Filed 5-25-01; 8:45 am]
BILLING CODE 4810-31-P