27 C.F.R. PART 70--PROCEDURE AND ADMINISTRATION
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER F--PROCEDURES AND PRACTICES
PART 70--PROCEDURE AND ADMINISTRATION
Subpart A--SCOPE
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
Subpart C--DISCOVERY OF LIABILITY AND ENFORCEMENT OF LAWS
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| Canvass of regions for taxable persons and objects.
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| Examination of books and witnesses.
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| Enforcement of summonses.
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| Special procedures for third-party summonses.
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| Third-party recordkeepers.
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| Right to intervene; right to institute a proceeding to quash.
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| Summonses excepted from 26 U.S.C. 7609 procedures.
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| Suspension of statutes of limitations.
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| Time and place of examination.
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| Entry of premises for examination of taxable objects.
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| Examination of records and objects.
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| Authority of enforcement officers of the Bureau.
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| Listing by appropriate TTB officers of taxable objects owned by nonresidents.
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| Authority to administer oaths and certify.
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| Rewards for information relating to violations of tax laws administered by the Bureau.
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| Returns prepared or executed by appropriate TTB officers.
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Subpart D--COLLECTION OF EXCISE AND SPECIAL (OCCUPATIONAL) TAX
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| Signature presumed authentic.
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| Payment by check or money order.
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| Fractional parts of a cent.
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| Computations on returns or other documents.
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| Supplemental assessments.
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| Request for prompt assessment.
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| Jeopardy assessment of alcohol, tobacco, and firearms taxes.
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| Stay of collection of jeopardy assessment; bond to stay collection.
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| Collection of jeopardy assessment; stay of sale of seized property pending court decision.
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| Notice and demand for tax.
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| Payment on notice and demand.
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| Interest on underpayments.
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| Interest on erroneous refund recoverable by suit.
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| Interest on overpayments.
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| Interest compounded daily.
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| Failure to file tax return or to pay tax.
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| Penalty for underpayment of deposits.
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| Penalty for fraudulently claiming drawback.
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| Coordination with title 11.
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| Rules for application of assessable penalties.
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| Failure to collect and pay over tax, or attempt to evade or defeat tax.
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| Penalty for failure to supply taxpayer identification number.
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| Penalties for aiding and abetting understatement of tax liability.
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| Amounts treated as overpayments.
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| Authority to make credits or refunds.
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| Claims for credit or refund.
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| Payments in excess of amounts shown on return.
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| Date of allowance of refund or credit.
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| Overpayment of installment.
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| Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
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| 45-day period for making disbursements.
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| Priority of interest and expenses.
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| Place for filing notice; form.
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| Refiling of notice of tax lien.
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| Release of lien or discharge of property.
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| Administrative appeal of the erroneous filing of notice of Federal tax lien.
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| Levy and distraint on salary and wages.
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| Surrender of property subject to levy.
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| Surrender of property subject to levy in the case of life insurance and endowment contracts.
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| Authority to release levy and return property.
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| Expense of levy and sale.
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| Application of proceeds of levy.
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| Disposition of seized property.
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| Disposition of personal property acquired by the United States.
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| Administration and disposition of real estate acquired by the United States.
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| Disposition of perishable goods.
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| Certificate of sale; deed of real property.
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| Legal effect of certificate of sale of personal property and deed of real property.
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| Expense of levy and sale.
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| Action to enforce lien or to subject property to payment of tax.
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| Disposition of judgments and moneys recovered.
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| Discharge of liens; scope and application; judicial proceedings.
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| Discharge of liens; nonjudicial sales.
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| Discharge of liens; special rules.
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| Discharge of liens; redemption by United States.
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| Civil actions by persons other than taxpayers.
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| Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
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| Review of jeopardy assessment or levy procedures; administrative review.
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| Review of jeopardy assessment or levy procedures; judicial action.
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| Repayments to officers or employees.
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| Period of limitations upon assessment.
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| Time return deemed filed for purposes of determining limitations.
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| Exceptions to general period of limitations on assessment and collection.
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| Collection after assessment.
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| Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
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| Suspension of running of period of limitation; taxpayer outside of United States.
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| Suspension of running of period of limitation; wrongful seizure of property of third party.
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| Protection for certain interests even though notice filed.
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| Protection for commercial transactions financing agreements.
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| Protection for real property construction or improvement financing agreements.
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| Protection for obligatory disbursement agreements.
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| Property exempt from levy.
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| Wages, salary and other income.
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| Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
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| Periods of limitation on suits by taxpayers.
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| Periods of limitaion on suits by the United States.
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| Periods of limitation on suits by persons other than taxpayers.
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| Period of limitation on filing claim.
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| Limitations on allowance of credits and refunds.
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| Special rules applicable in case of extension of time by agreement.
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| Time return deemed filed and tax considered paid.
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| Credits or refunds after period of limitation.
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| Credit against barred liability.
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| Procedure in the case of transferred assets.
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| Form of bond and security required.
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| Single bond in lieu of multiple bonds.
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| Reproduction of returns and other documents.
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| Fees and costs for witnesses.
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| Place for filing documents other than returns.
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| Timely mailing treated as timely filing.
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| Time for performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or legal holiday.
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| Authority for establishment, alteration, and distribution of stamps, marks, or labels.
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| Registration of persons paying a special tax.
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| Fraudulent returns, statements, or other documents.
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| Unauthorized use or sale of stamps.
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| Offenses by officers and employees of the United States.
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Subpart E--PROCEDURAL RULES RELATING TO ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES
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| Imposition of taxes, qualification requirements, and regulations.
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| Preparation and filing of claims.
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| Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
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| Imposition of taxes; regulations.
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| Qualification and bonding requirements.
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| Taxes relating to machine guns, destructive devices, and certain other firearms.
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| Importation of arms, ammunition, and implements of war.
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| Seizure and forfeiture of personal property.
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| Shipments to the United States.
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| Shipments from the United States.
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| Agreements for payment of liability in installments.
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| Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
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| Offers in compromise of violations of Federal Alcohol Administration Act.
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| Offers in compromise of forfeiture liabilities.
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Subpart F--APPLICATION OF SECTION 6423, INTERNAL REVENUE CODE OF 1954, AS AMENDED, TO REFUND OR CREDIT OF TAX ON DISTILLED SPIRITS, WINES, AND BEER
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| Applicability to certain credits or refunds.
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| Conditions to allowance of credit or refund.
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| Requirements on persons intending to file claim.
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| Execution and filing of claim.
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| Data to be shown in claim.
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Subpart G--LOSSES RESULTING FROM DISASTER, VANDALISM, OR MALICIOUS MISCHIEF
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| Circumstances under which payment may be made.
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| Execution and filing of claim.
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| Record of inventory to support claims.
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| Claims relating to imported, domestic, and Virgin Islands liquors.
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| Claimant to furnish proof.
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Subpart H--RULES, REGULATIONS AND FORMS
Subpart I--DISCLOSURE
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| Publicity of information.
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| Rules for disclosure of certain specified matters.
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| Requests or demands for disclosure in testimony and in related matters.
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