Title 27, Part 70 — Procedure and Administration

General.

Forms prescribed.

Delegations of the Administrator.

Meaning of terms.

Canvass for taxable persons and objects.

Examination of books and witnesses.

Service of summonses.

Enforcement of summonses.

Special procedures for third-party summonses.

Third-party recordkeepers.

Right to intervene; right to institute a proceeding to quash.

Summonses excepted from 26 U.S.C. 7609 procedures.

Suspension of statutes of limitations.

Time and place of examination.

Entry of premises for examination of taxable objects.

Examination of records and objects.

Authority of enforcement officers of the Bureau.

Listing by appropriate TTB officers of taxable objects owned by nonresidents.

Authority to administer oaths and certify.

[Reserved]

Returns prepared or executed by appropriate TTB officers.

Collection authority.

Signature presumed authentic.

Payment by check or money order.

Fractional parts of a cent.

Computations on returns or other documents.

Receipt for taxes.

Use of commercial banks.

Assessment authority.

Method of assessment.

Supplemental assessments.

Request for prompt assessment.

Jeopardy assessment of alcohol, tobacco, and firearms taxes.

Stay of collection of jeopardy assessment; bond to stay collection.

Collection of jeopardy assessment; stay of sale of seized property pending court decision.

Notice and demand for tax.

Payment on notice and demand.

Interest on underpayments.

Interest on erroneous refund recoverable by suit.

Interest on overpayments.

Interest rate.

Interest compounded daily.

Scope.

Failure to file tax return or to pay tax.

Failure to pay tax.

Penalty for underpayment of deposits.

Penalty for fraudulently claiming drawback.

Bad checks.

Coordination with title 11.

Failure to pay tax.

Rules for application of assessable penalties.

Failure to collect and pay over tax, or attempt to evade or defeat tax.

Penalty for failure to supply taxpayer identification number.

Penalties for aiding and abetting understatement of tax liability.

Amounts treated as overpayments.

Authority to make credits or refunds.

Claims for credit or refund.

Payments in excess of amounts shown on return.

Abatements.

Date of allowance of refund or credit.

Overpayment of installment.

Conditions to allowance.

Lien for taxes.

Scope of definitions.

Definitions.

Special rules.

Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.

45-day period for making disbursements.

Priority of interest and expenses.

Place for filing notice; form.

Refiling of notice of tax lien.

Release of lien or discharge of property.

Administrative appeal of the erroneous filing of notice of Federal tax lien.

Levy and distraint.

Levy and distraint on salary and wages.

Surrender of property subject to levy.

Surrender of property subject to levy in the case of life insurance and endowment contracts.

Production of books.

Authority to release levy and return property.

Redemption of property.

Expense of levy and sale.

Application of proceeds of levy.

Disposition of seized property.

Disposition of personal property acquired by the United States.

Administration and disposition of real estate acquired by the United States.

Disposition of perishable goods.

Certificate of sale; deed of real property.

Legal effect of certificate of sale of personal property and deed of real property.

Records of sale.

Expense of levy and sale.

Authorization.

Action to enforce lien or to subject property to payment of tax.

Disposition of judgments and moneys recovered.

Intervention.

Discharge of liens; scope and application; judicial proceedings.

Discharge of liens; nonjudicial sales.

Discharge of liens; special rules.

Discharge of liens; redemption by United States.

Civil actions by persons other than taxpayers.

Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

Review of jeopardy assessment or levy procedures; administrative review.

Review of jeopardy assessment or levy procedures; judicial action.

Repayments to officers or employees.

Period of limitations upon assessment.

Time return deemed filed for purposes of determining limitations.

Exceptions to general period of limitations on assessment and collection.

Collection after assessment.

Suspension of running of period of limitation; assets of taxpayer in control or custody of court.

Suspension of running of period of limitation; taxpayer outside of United States.

Suspension of running of period of limitation; wrongful seizure of property of third party.

Protection for certain interests even though notice filed.

Protection for commercial transactions financing agreements.

Protection for real property construction or improvement financing agreements.

Protection for obligatory disbursement agreements.

Property exempt from levy.

Wages, salary and other income.

Exempt amount.

Payroll period.

Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.

Periods of limitation on suits by taxpayers.

Periods of limitation on suits by the United States.

Periods of limitation on suits by persons other than taxpayers.

Period of limitation on filing claim.

Limitations on allowance of credits and refunds.

Special rules applicable in case of extension of time by agreement.

Time return deemed filed and tax considered paid.

Credits or refunds after period of limitation.

Credit against barred liability.

Procedure in the case of transferred assets.

Form of bond and security required.

Single bond in lieu of multiple bonds.

Reproduction of returns and other documents.

Fees and costs for witnesses.

Rules and regulations.

Place for filing documents other than returns.

Timely mailing treated as timely filing.

Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday.

Authority for establishment, alteration, and distribution of stamps, marks, or labels.

Registration of persons paying a special tax.

Fraudulent returns, statements, or other documents.

Unauthorized use or sale of stamps.

Offenses by officers and employees of the United States.

Imposition of taxes, qualification requirements, and regulations.

Excise taxes.

Claims.

Preparation and filing of claims.

Offers in compromise.

Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.

Rulings.

Conferences.

Representatives.

Forms.

Alcohol dealer registration.

Registration of manufacturers of nonbeverage products.

Imposition of taxes; regulations.

Qualification and bonding requirements.

Collection of taxes.

Assessments.

Claims.

Offers in compromise.

Rulings.

Forms.

Applicable laws.

Taxes relating to machine guns, destructive devices, and certain other firearms.

Firearms and ammunition.

Importation of arms, ammunition, and implements of war.

Commerce in explosives.

Rulings.

Assessments.

Claims.

Offers in compromise.

Seizure and forfeiture of personal property.

Shipments to the United States.

Shipments from the United States.

Rulings.

Agreements for payment of liability in installments.

Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.

Offers in compromise of violations of Federal Alcohol Administration Act.

Offers in compromise of forfeiture liabilities.

Closing agreements.

Managerial review.

Meaning of terms.

Applicability to certain credits or refunds.

Ultimate burden.

Conditions to allowance of credit or refund.

Requirements on persons intending to file claim.

Execution and filing of claim.

Data to be shown in claim.

Time for filing claim.

Penalties.

Meaning of terms.

Circumstances under which payment may be made.

Execution and filing of claim.

Record of inventory to support claims.

Claims relating to imported, domestic, and Virgin Islands liquors.

Claimant to furnish proof.

Supporting evidence.

Action on claims.

Supervision.

Penalties.

Rules and regulations.

Forms and instructions.

Publicity of information.

Rules for disclosure of certain specified matters.

Requests or demands for disclosure in testimony and in related matters.