27 C.F.R. § 70.486 Managerial review.
Title 27 - Alcohol, Tobacco Products and Firearms
If at any step in the collection process a taxpayer does not agree with an TTB employee under the authority of the appropriate TTB officer, the taxpayer has the right to discuss the matter with the employee's immediate supervisor. The TTB employee will give the taxpayer the name and telephone number of the person to be contacted. [T.D. ATF–301, 55 FR 47655, 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
Administrative Remedies
§ 70.486 Managerial review.
