27 C.F.R. § 70.447 Assessments.
Title 27 - Alcohol, Tobacco Products and Firearms
Where the evidence disclosed by investigation establishes that additional or delinquent tax liability has been incurred and not paid, the appropriate TTB officer will list the tax as an assessment. Notification and demand for payment of assessed taxes will be issued to the taxpayer by the appropriate TTB officer. [T.D. ATF–301, 55 FR 47654, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Provisions Relating to Firearms, Shells and Cartridges, and Explosives
§ 70.447 Assessments.
