[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.62]

[Page 559]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec. 24.62  Notice.

    If an investigation or an examination of records discloses that 
liability for the tax on wine or distilled spirits, or special 
(occupational) tax has been incurred by the proprietor, the appropriate 
ATF officer will notify the proprietor by letter of the basis and the 
amount of the proposed assessment in order to afford the proprietor an 
opportunity to submit a protest, with supporting evidence, within 45 
days, or to request a conference with regard to the tax liability. 
However, if collection of the tax liability may be jeopardized by a 
delay, the appropriate ATF officer may take immediate jeopardy 
assessment action pursuant to 26 U.S.C. 6861. (Sec. 201, Pub. L. 85-859, 
72 Stat. 1323, as amended, 1381, as amended (26 U.S.C. 5008, 5370, 
6862))

(Approved by the Office of Management and Budget under control number 
1512-0492)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13683, Mar. 22, 1999]

                                 Claims