[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR22.23] [Page 562] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents Subpart C_Administrative Provisions Sec. 22.23 Allowance of claims. The appropriate TTB officer is authorized to allow claims for losses of tax-free alcohol.