[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: 27CFR70.42]

[Page 1053-1054]
 
            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 C_Discovery of Liability and Enforcement of Laws
 
Sec. 70.42  Returns prepared or executed by appropriate ATF officers.

    (a) Preparation of returns--(1) General. If any person, required by 
provisions of 26 U.S.C. enforced and administered by the Bureau or by 
the regulations prescribed thereunder to make a return, fails to make 
such return, it may be prepared by an appropriate ATF officer provided 
the person required to make the return consents to disclose all 
information necessary for the preparation of such return. The return 
upon being signed by the person required to make it must be received by 
the appropriate ATF officer, as the return of such person.
    (2) Responsibility of person for whom return is prepared. A person 
for whom a return is prepared in accordance with paragraph (a)(1) of 
this section shall for all legal purposes remain responsible for the 
correctness of the return to the same extent as if the return had been 
prepared by such person.
    (b) Execution of returns--(1) General. If any person, required by 
provisions of 26 U.S.C. enforced and administered by the Bureau or by 
the regulations prescribed thereunder to make a return, fails to make a 
return at the time prescribed therefor, or makes, willfully or 
otherwise, a false or fraudulent return, the appropriate ATF officer 
must make such return from such officer's own knowledge and from such 
information as the officer can obtain through testimony or otherwise.
    (2) Status of returns. Any return made in accordance with paragraph 
(b)(1) of this section and subscribed by the appropriate ATF officer is 
prima facie good and sufficient for all legal purposes.

[[Page 1054]]

    (c) Cross references. (1) For provisions that the return executed by 
an appropriate ATF officer will not start the running of the period of 
limitations on assessment and collection, see 26 U.S.C. 6501(b)(3) and 
Sec. 70.222(b) of this part.
    (2) For additions to the tax and additional amounts for failure to 
file returns, see section 6651 of the Internal Revenue Code.
    (3) For additions to the tax for failure to pay tax, see sections 
5684, 5761, and 6653 of the Internal Revenue Code.
    (4) For failure to make deposit of taxes or overstatement of deposit 
claims, see section 6656 of the Internal Revenue Code.
    (5) For an additional penalty for tendering a bad check or money 
order, see section 6657 of the Internal Revenue Code.
    (6) For certain failures to pay tax with respect to cases pending 
under Title 11 of the United States Code, see section 6658 of the 
Internal Revenue Code.
    (7) For failure to supply identifying numbers, see section 6676 of 
the Internal Revenue Code.
    (8) For penalties for aiding and abetting understatement of tax 
liability, see section 6701 of the Internal Revenue Code.
    (9) For criminal penalties for willful failure to make returns, see 
sections 7201, 7202, and 7203 of the Internal Revenue Code.
    (10) For criminal penalties for willfully making false or fraudulent 
returns, see sections 7206 and 7207 of the Internal Revenue Code.
    (11) For authority to examine books and witnesses, see section 7602 
of the Internal Revenue Code and Sec. 70.22.

(26 U.S.C. 6020)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by 
T.D. ATF-301, 55 FR 47606 and 47610, Nov. 14, 1990; T.D. ATF-450, 66 FR 
29024, May 29, 2001]