2005 CFR Title 27, Volume 2

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 70--PROCEDURE AND ADMINISTRATION
	70.1	General.
	70.2	Forms prescribed.
	70.3	Delegations of the Administrator.
	70.11	Meaning of terms.
	70.21	Canvass of regions for taxable persons and objects.
	70.22	Examination of books and witnesses.
	70.23	Service of summonses.
	70.24	Enforcement of summonses.
	70.25	Special procedures for third-party summonses.
	70.26	Third-party recordkeepers.
	70.27	Right to intervene; right to institute a proceeding to quash.
	70.28	Summonses excepted from 26 U.S.C. 7609 procedures.
	70.29	Suspension of statutes of limitations.
	70.30	Time and place of examination.
	70.31	Entry of premises for examination of taxable objects.
	70.32	Examination of records and objects.
	70.33	Authority of enforcement officers of the Bureau.
	70.34	Listing by appropriate TTB officers of taxable objects owned by nonresidents.
	70.40	Authority to administer oaths and certify.
	70.41	Rewards for information relating to violations of tax laws administered by the Bureau.
	70.42	Returns prepared or executed by appropriate TTB officers.
	70.51	Collection authority.
	70.52	Signature presumed authentic.
	70.61	Payment by check or money order.
	70.62	Fractional parts of a cent.
	70.63	Computations on returns or other documents.
	70.64	Receipt for taxes.
	70.65	Use of commercial banks.
	70.71	Assessment authority.
	70.72	Method of assessment.
	70.73	Supplemental assessments.
	70.74	Request for prompt assessment.
	70.75	Jeopardy assessment of alcohol, tobacco, and firearms taxes.
	70.76	Stay of collection of jeopardy assessment; bond to stay collection.
	70.77	Collection of jeopardy assessment; stay of sale of seized property pending court decision.
	70.81	Notice and demand for tax.
	70.82	Payment on notice and demand.
	70.90	Interest on underpayments.
	70.91	Interest on erroneous refund recoverable by suit.
	70.92	Interest on overpayments.
	70.93	Interest rate.
	70.94	Interest compounded daily.
	70.95	Scope.
	70.96	Failure to file tax return or to pay tax.
	70.97	Failure to pay tax.
	70.98	Penalty for underpayment of deposits.
	70.100	Penalty for fraudulently claiming drawback.
	70.101	Bad checks.
	70.102	Coordination with title 11.
	70.103	Failure to pay tax.
	70.111	Rules for application of assessable penalties.
	70.112	Failure to collect and pay over tax, or attempt to evade or defeat tax.
	70.113	Penalty for failure to supply taxpayer identification number.
	70.114	Penalties for aiding and abetting understatement of tax liability.
	70.121	Amounts treated as overpayments.
	70.122	Authority to make credits or refunds.
	70.123	Claims for credit or refund.
	70.124	Payments in excess of amounts shown on return.
	70.125	Abatements.
	70.126	Date of allowance of refund or credit.
	70.127	Overpayment of installment.
	70.131	Conditions to allowance.
	70.141	Lien for taxes.
	70.142	Scope of definitions.
	70.143	Definitions.
	70.144	Special rules.
	70.145	Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
	70.146	45-day period for making disbursements.
	70.147	Priority of interest and expenses.
	70.148	Place for filing notice; form.
	70.149	Refiling of notice of tax lien.
	70.150	Release of lien or discharge of property.
	70.151	Administrative appeal of the erroneous filing of notice of Federal tax lien.
	70.161	Levy and distraint.
	70.162	Levy and distraint on salary and wages.
	70.163	Surrender of property subject to levy.
	70.164	Surrender of property subject to levy in the case of life insurance and endowment contracts.
	70.165	Production of books.
	70.167	Authority to release levy and return property.
	70.168	Redemption of property.
	70.169	Expense of levy and sale.
	70.170	Application of proceeds of levy.
	70.181	Disposition of seized property.
	70.182	Disposition of personal property acquired by the United States.
	70.183	Administration and disposition of real estate acquired by the United States.
	70.184	Disposition of perishable goods.
	70.185	Certificate of sale; deed of real property.
	70.186	Legal effect of certificate of sale of personal property and deed of real property.
	70.187	Records of sale.
	70.188	Expense of levy and sale.
	70.191	Authorization.
	70.192	Action to enforce lien or to subject property to payment of tax.
	70.193	Disposition of judgments and moneys recovered.
	70.202	Intervention.
	70.203	Discharge of liens; scope and application; judicial proceedings.
	70.204	Discharge of liens; nonjudicial sales.
	70.205	Discharge of liens; special rules.
	70.206	Discharge of liens; redemption by United States.
	70.207	Civil actions by persons other than taxpayers.
	70.208	Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
	70.209	Review of jeopardy assessment or levy procedures; administrative review.
	70.210	Review of jeopardy assessment or levy procedures; judicial action.
	70.213	Repayments to officers or employees.
	70.221	Period of limitations upon assessment.
	70.222	Time return deemed filed for purposes of determining limitations.
	70.223	Exceptions to general period of limitations on assessment and collection.
	70.224	Collection after assessment.
	70.225	Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
	70.226	Suspension of running of period of limitation; taxpayer outside of United States.
	70.227	Suspension of running of period of limitation; wrongful seizure of property of third party.
	70.231	Protection for certain interests even though notice filed.
	70.232	Protection for commercial transactions financing agreements.
	70.233	Protection for real property construction or improvement financing agreements.
	70.234	Protection for obligatory disbursement agreements.
	70.241	Property exempt from levy.
	70.242	Wages, salary and other income.
	70.243	Exempt amount.
	70.244	Payroll period.
	70.245	Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
	70.251	Periods of limitation on suits by taxpayers.
	70.252	Periods of limitaion on suits by the United States.
	70.253	Periods of limitation on suits by persons other than taxpayers.
	70.261	Period of limitation on filing claim.
	70.262	Limitations on allowance of credits and refunds.
	70.263	Special rules applicable in case of extension of time by agreement.
	70.264	Time return deemed filed and tax considered paid.
	70.265	Credits or refunds after period of limitation.
	70.266	Credit against barred liability.
	70.271	Procedure in the case of transferred assets.
	70.281	Form of bond and security required.
	70.282	Single bond in lieu of multiple bonds.
	70.301	Reproduction of returns and other documents.
	70.302	Fees and costs for witnesses.
	70.303	Rules and regulations.
	70.304	Place for filing documents other than returns.
	70.305	Timely mailing treated as timely filing.
	70.306	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.
	70.311	Authority for establishment, alteration, and distribution of stamps, marks, or labels.
	70.321	Registration of persons paying a special tax.
	70.331	Fraudulent returns, statements, or other documents.
	70.332	Unauthorized use or sale of stamps.
	70.333	Offenses by officers and employees of the United States.
	70.411	Imposition of taxes, qualification requirements, and regulations.
	70.412	Excise taxes.
	70.413	Claims.
	70.414	Preparation and filing of claims.
	70.415	Offers in compromise.
	70.416	Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
	70.417	Rulings.
	70.418	Conferences.
	70.419	Representatives.
	70.420	Forms.
	70.431	Imposition of taxes; regulations.
	70.432	Qualification and bonding requirements.
	70.433	Collection of taxes.
	70.434	Assessments.
	70.435	Claims.
	70.436	Offers in compromise.
	70.437	Rulings.
	70.438	Forms.
	70.441	Applicable laws.
	70.442	Taxes relating to machine guns, destructive devices, and certain other firearms.
	70.443	Firearms and ammunition.
	70.444	Importation of arms, ammunition, and implements of war.
	70.445	Commerce in explosives.
	70.446	Rulings.
	70.447	Assessments.
	70.448	Claims.
	70.449	Offers in compromise.
	70.450	Seizure and forfeiture of personal property.
	70.461	Shipments to the United States.
	70.462	Shipments from the United States.
	70.471	Rulings.
	70.481	Agreements for payment of liability in installments.
	70.482	Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
	70.483	Offers in compromise of violations of Federal Alcohol Administration Act.
	70.484	Offers in compromise of forfeiture liabilities.
	70.485	Closing agreements.
	70.486	Managerial review.
	70.501	Meaning of terms.
	70.502	Applicability to certain credits or refunds.
	70.503	Ultimate burden.
	70.504	Conditions to allowance of credit or refund.
	70.505	Requirements on persons intending to file claim.
	70.506	Execution and filing of claim.
	70.507	Data to be shown in claim.
	70.508	Time for filing claim.
	70.509	Penalties.
	70.601	Meaning of terms.
	70.602	Circumstances under which payment may be made.
	70.603	Execution and filing of claim.
	70.604	Record of inventory to support claims.
	70.605	Claims relating to imported, domestic, and Virgin Islands liquors.
	70.606	Claimant to furnish proof.
	70.607	Supporting evidence.
	70.608	Action on claims.
	70.609	Supervision.
	70.610	Penalties.
	70.701	Rules and regulations.
	70.702	Forms and instructions.
	70.801	Publicity of information.
	70.802	Rules for disclosure of certain specified matters.
	70.803	Requests or demands for disclosure in testimony and in related matters.