[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.113]

[Page 254]
 
            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 D_Collection of Excise and Special (Occupational) Tax
 
Sec.  70.113  Penalty for failure to supply taxpayer identification number.

    (a) In general. Except as provided in paragraph (b) of this section, 
any person who is required by the regulations under section 6109 of the 
Internal Revenue Code to include the taxpayer identification number in 
any return, statement, or other document, fails to comply with such 
requirement at the time prescribed by such regulations, such person 
shall pay a penalty of $50 for each such failure, except that the total 
amount imposed on such person for all such failures during any calendar 
year shall not exceed $100,000. For returns having a due date 
(determined without regard to extensions) after December 31, 1986, the 
total amount imposed on such person for all such failures during any 
calendar year shall not exceed $100,000. Such penalty shall be paid in 
the same manner as tax upon the issuance of a notice and demand 
therefor.
    (b) Reasonable cause. If any person who is required by the 
regulations under section 6109 of the Internal Revenue Code to supply a 
taxpayer identification number fails to comply with such requirement at 
the time prescribed by such regulations, but establishes to the 
satisfaction of the appropriate TTB officer that such failure was due to 
reasonable cause, the penalty set forth in paragraph (a) of this section 
shall not apply.
    (c) Persons required to supply taxpayer identification numbers. For 
regulations under section 6109 of the Internal Revenue Code relating to 
persons required to supply an identifying number, see the regulations 
relating to the particular tax.

(26 U.S.C. 6723)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by 
T.D. ATF-301, 55 FR 47606, 47615, Nov. 14, 1990]

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