[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: 27CFR70.11]

[Page 1044-1045]
 
            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--Table of Contents
 
                          Subpart B_Definitions
 
Sec. 70.11  Meaning of terms.


    When used in this part and in forms prescribed under this part, 
where not otherwise distinctly expressed or manifestly incompatible with 
the intent thereof, terms shall have the meaning ascribed in this 
section. Words in the plural form shall include the singular, and vice 
versa, and words imparting the masculine gender shall include the 
feminine. The terms ``includes'' and ``including'' do not exclude things 
not enumerated which are in the same general class.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.19, Delegation Order--Delegation of the Director's Authorities in 
27 CFR Part 70, Procedure and Administration.
    Bureau. The Bureau of Alcohol, Tobacco and Firearms, Department of 
the Treasury, Washington, DC 20226.
    CFR. The Code of Federal Regulations.
    Commercial bank. A bank, whether or not a member of the Federal 
Reserve System, which has access to the Federal Reserve Communications 
System (FRCS) or Fedwire. The ``FRCS'' or ``Fedwire'' is a 
communications network that allows Federal Reserve System member banks 
to effect a transfer of funds for their customers (or other commercial 
banks) to the Treasury Account at the Federal Reserve Bank of New York.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the 
Department of the Treasury, Washington, DC.
    Electronic fund transfer or EFT. Any transfer of funds effected by a 
taxpayer's commercial bank, either directly or through a correspondent 
banking relationship, via the Federal

[[Page 1045]]

Reserve Communications System (FRCS) or Fedwire to the Treasury Account 
at the Federal Reserve Bank of New York.
    Enforced collection. Collection of taxes when a taxpayer neglects or 
refuses to pay voluntarily. Includes such administrative measures as 
liens and levies.
    Levy. The taking of property by seizure and sale or by collection of 
money due to the debtor, such as wages.
    Lien. A charge upon real or personal property for the satisfaction 
of some debt or performance of an obligation.
    Person. An individual, a trust, estate, partnership, association or 
other unincorporated organization, fiduciary, company, or corporation, 
or the District of Columbia, a State, or a political subdivision thereof 
(including a city, county, or other municipality).
    Provisions of 26 U.S.C. enforced and administered by the Bureau. 
Sections 4181 and 4182 of the Internal Revenue Code of 1986 (the Code), 
as amended; subchapters F and G of chapter 32 of the Code, insofar as 
they relate to activities administered and enforced with respect to 
sections 4181 and 4182 of the Code; subtitle E of the Code; and subtitle 
F of the Code as it relates to any of the foregoing.
    Secretary. The Secretary of the Treasury or designated delegate.
    Seizure. The act of taking possession of property to satisfy a tax 
liability or by virtue of an execution.
    Treasury Account. The Department of the Treasury's General Account 
at the Federal Reserve Bank of New York.
    U.S.C. The United States Code.

(Aug. 16, 1954, Ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, 
Ch. 462, 70 Stat. 391 (26 U.S.C. 6301))

[T.D. ATF-48, 43 FR 13535, Mar. 31, 1978; 44 FR 55841, Sept. 28,979, as 
amended by T.D. ATF-77, 46 FR 3002, Jan. 13, 1981; T.D. ATF-301, 55 FR 
47608, Nov. 14, 1990; T.D. ATF-331, 57 FR 40327, Sept. 3, 1992; T.D. 
ATF-378, 61 FR 29955, June 13, 1996; T.D. ATF-450, 66 FR 29022, May 29, 
2001]