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27 CFR § 71.118 - Court review.

---
identifier: "/us/cfr/t27/s71.118"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 71.118 - Court review."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "71.118"
section_name: "Court review."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "71"
part_name: "RULES OF PRACTICE IN PERMIT PROCEEDINGS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204."
regulatory_source: "21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001."
cfr_part: "71"
---

# 71.118 Court review.

If an applicant or respondent files an appeal in Federal court of the Administrator's decision, the Administrator, upon notification that an appeal has been taken, shall prepare the record for submission to the court in accordance with the applicable court rules.

[T.D. ATF-244, 51 FR 45764, Dec. 22, 1986]