[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR22.23] [Page 500] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY *COM001*PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents Subpart C--Administrative Provisions Sec. 22.23 Allowance of claims. The appropriate ATF officer is authorized to allow claims for losses of tax-free alcohol.