[Federal Register: February 25, 2003 (Volume 68, Number 37)]
[Notices]
[Page 8808-8812]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr25fe03-97]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[TTB Notice No. 3; TTB O 1130.2]
Delegation Order--Delegation of the Administrator's Authorities
in 27 CFR Parts 19, 40, 71, 72 and 194
To: All Bureau Employees and All Interested Parties
1. Purpose. This order delegates certain authorities of the
Administrator, Tax and Trade Bureau (TTB) in 27 CFR parts 19, 40, 71,
72 and 194 to subordinate TTB officers and prescribes the subordinate
TTB officers with whom persons file documents.
2. Background:
a. On November 25, 2002, the President signed into law the Homeland
Security Act of 2002, Pub. L. 107-296, 116 Stat. 2135 (2002). The
Homeland Security Act of 2002 divided the Bureau of Alcohol, Tobacco
and Firearms, Department of the Treasury, into two separate agencies,
the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) in the
Department of Justice, and the Tax and Trade Bureau (TTB) in the
Department of the Treasury. This division of the former agency and
division of its responsibilities into two new agencies took place 60
days after enactment of the Act on January 24, 2003.
b. The Homeland Security Act of 2002 provides that the newly
established Tax and Trade Bureau be headed by an Administrator. It also
provides that the authorities, functions, personnel and assets of the
Bureau of Alcohol, Tobacco and Firearms that are not transferred to the
Department of Justice shall be retained within the Department of the
Treasury and administered by the Tax and Trade Bureau.
c. Pursuant to the duties and powers established by the Homeland
Security Act of 2002, the Administrator TTB is authorized to administer
and enforce Chapters 51 (relating to distilled spirits, wine and beer)
and 52 (relating to tobacco products and cigarette papers and tubes) of
title 26, U.S.C., the Internal Revenue Code of 1986, as amended,
sections 4181 and 4182 (relating to the excise tax on firearms and
ammunition) of the Internal Revenue Code of 1986, and title 27, United
States Code (relating to alcohol).
d. In addition, Treasury Order No. 120-1 (Revised) dated January
24, 2003 established the Tax and Trade Bureau within the Department of
the Treasury and designated it as the Alcohol and Tobacco Tax and Trade
Bureau (TTB). It directed that the head of TTB is the Administrator who
shall exercise the authorities, perform the functions, and carry out
the duties of the Secretary in the administration and enforcement of
the laws cited in paragraph 2c above.
e. Treasury Order No. 120-1 also grants the Administrator of TTB
all authorities delegated to the Director of the Bureau of Alcohol,
Tobacco and Firearms in effect on January 23, 2003, that are related to
the administration and enforcement of the laws specified in paragraph
2c. In addition, it grants the Administrator full authority, powers,
and duties to administer the affairs of and to perform the functions of
TTB, including, without limitation, all management and administrative
authorities and responsibilities similarly granted and assigned to
Bureau Heads or Heads of Bureaus in Treasury Orders and Treasury
Directives.
f. Treasury Order No. 120-1 provides that all regulations adopted
on or before January 23, 2003 for the administration and enforcement of
the laws cited in paragraph 2c above shall continue in effect until
superseded or revised.
g. 27 CFR parts 19, 40, 71, 72 and 194 contain numerous references
to ATF titles that are no longer valid since the transfer of
responsibility for administration and enforcement of these parts of 27
CFR from the Bureau of Alcohol, Tobacco and Firearms (ATF) to the
Alcohol and Tobacco Tax and Trade Bureau (TTB). Therefore, this
delegation order identifies those officers within TTB that have
replaced the ATF officers named in the current 27 CFR parts 19, 40, 71,
72 and 194. This order also delegates certain authorities to
subordinate TTB officers. TTB will publish a final rule in the near
future to reflect these changes.
3. Effective Date. This order is effective January 24, 2003.
4. Ratification. In addition to section 1512(a) of the Homeland
Security Act of 2002, this order affirms and ratifies any action taken
that is consistent with this order.
5. Delegations: a. Under the authority vested in the Administrator,
Alcohol and Tobacco Tax and Trade Bureau, by
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the Homeland Security Act of 2002, Treasury Department Order No. 120-01
(Revised) dated January 24, 2003, and by 26 CFR 301.7701-9, this TTB
order delegates certain authorities prescribed in 27 CFR parts 19, 40,
71, 72 and 194 to TTB officers as follows:
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Any reference in 27 CFR parts 19, 40,
72 or 194 to authorities of the Now refers to the following
following officials: officials:
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Director, Bureau of Alcohol, Tobacco Administrator, Alcohol and
and Firearms. Tobacco Tax and Trade Bureau.
Delegate of the Director............... Delegate of the Administrator.
ATF Officer............................ Specialist, National Revenue
Center or Investigator * or
Auditor. *
ATF Officer or Agent................... Specialist, National Revenue
Center or Investigator * or
Auditor. *
Regional Director (Compliance)......... Chief, National Revenue Center
or Chief, Trade Investigations
Division or Chief, Tax Audit
Division.
Director of Industry Operations........ Chief, National Revenue Center.
Area Supervisor........................ Unit Supervisor, National
Revenue Center or Supervisor
Trade Investigations Group *
or Supervisor Tax Audit Group.
*
Any employee of the Bureau of Alcohol, Any employee of the Alcohol and
Tobacco & Firearms. Tobacco Tax and Trade Bureau.
Chief Counsel of the Bureau of Alcohol, Chief Counsel of the Alcohol
Tobacco and Firearms. and Tobacco Tax and Trade
Bureau.
Associate Director (Compliance Chief, National Revenue Center.
Operations).
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* Field officials are not able to receive materials by mail--all mail
should be sent to the National Revenue Center official until further
notice.
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Any reference in 27 CFR part 71 to Now refers to the following
authorities of the following officials: officials:
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Director, Bureau of Alcohol, Tobacco Administrator, Alcohol and
and Firearms. Tobacco Tax and Trade Bureau.
Director of Industry Operations........ Deputy Assistant Administrator,
Field Operations.
Regional Director (Compliance)......... Deputy Assistant Administrator,
Field Operations.
District Director...................... Deputy Assistant Administrator,
Field Operations.
Employee of the Bureau of Alcohol, Employee of the Alcohol and
Tobacco & Firearms. Tobacco Tax and Trade Bureau.
Chief Counsel of the Bureau of Alcohol, Chief Counsel of the Alcohol
Tobacco and Firearms. and Tobacco Tax and Trade
Bureau.
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b. Certain authorities of the Administrator are further redelegated
to the following officials:
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The authority in part 19 to: Is redelegated to:
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Prescribe forms........................ Assistant Chief, Regulations
and Procedures Division.
Approve alternate methods and Chief, Regulations and
procedures. Procedures Division sets
precedents, Chief, National
Revenue Center acts on similar
requests.
Approve emergency variations........... Chief, National Revenue Center
or Supervisor, Trade
Investigations Group * or
Supervisor, Tax Audit Group. *
Approve pilot operations............... Chief, Regulations and
Procedures Division.
Approve experimental operations........ Chief, National Revenue Center.
Approve other businesses on distilled Chief, National Revenue Center.
spirits plant premises.
Approve withdrawal of spirits by the Chief, National Revenue Center.
United States and disposition of
excess spirits.
Approve distinctive liquor bottles..... Chief, Advertising, Labeling
and Formulation Division.
Approve experimental or research Chief, National Revenue Center
operations. or Chief, Regulations and
Procedures Division.
Approve other gauging device or method. Chief, Regulations and
Procedures Division.
Approve securing devices............... Chief, National Revenue Center
or Chief, Regulations and
Procedures Division.
Approve continuity of premises......... Chief, National Revenue Center
or Chief, Regulations and
Procedures Division.
Approve adoption of formulas........... Unit Supervisor, National
Revenue Center.
Approve alternate lock specifications.. Chief, Regulations and
Procedures Division.
Approve spirits content of chemicals Chief, Regulations and
removed. Procedures Division.
Waive information on labels for export. Chief, Regulations and
Procedures Division.
Approve conversion of SDA to other Chief, Regulations and
formulas. Procedures Division.
Approve alternate containers........... Chief, Regulations and
Procedures Division.
Disapprove bottles not constituting Specialist, Advertising,
approved containers. Labeling and Formulation
Division.
Require statements on labels........... Specialist, Advertising,
Labeling and Formulation
Division.
Approve modified forms................. Chief, Regulations and
Procedures Division.
Approve materials to render spirits Chief, Nonbeverage Products
unfit for beverage use. Section.
To take final action on TTB matters Chief, Puerto Rico Operations.
within the Commonwealth of Puerto Rico.
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* Field officials are not able to receive materials by mail--all mail
should be sent to the National Revenue Center official until further
notice.
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The authority in part 40 to: Is redelegated to:
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Prescribe forms........................ Assistant Chief, Regulations
and Procedures Division.
[[Page 8810]]
Approve alternate methods and Chief, Regulations and
procedures. Procedures Division sets
precedents, Chief, National
Revenue Center acts on similar
requests.
Approve emergency variations........... Chief, National Revenue Center
or Supervisor, Trade
Investigations Group* or
Supervisor, Tax Audit Group.*
Approve other businesses within factory Chief, National Revenue Center
Approve alternative package markings... Chief, Regulations and
Procedures Division.
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* Field officials are not able to receive materials by mail--all mail
should be sent to the National Revenue Center official until further
notice.
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This authority in parts 71, 72 and 194:
Is redelegated to:
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Prescribe forms........................ Assistant Chief, Regulations
and Procedures Division.
Delegate of the Administrator in part Chief, National Revenue Center.
72.
Administrator in 194.229............... Chief, Regulations and
Procedures Division.
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6. Redelegation. The authorities delegated in this order may not be
redelegated.
7. Questions. If you have a question about this order, contact the
Regulations and Procedures Division (202-927-8210).
Dated: February 13, 2003.
Arthur J. Libertucci,
Administrator.
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[FR Doc. 03-4421 Filed 2-24-03; 8:45 am]
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