[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: 27CFR70.72]

[Page 243-244]
 
            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.  70.72  Method of assessment.

    The assessment shall be made by an appropriate TTB officer signing 
the summary record of assessment. The summary record, through supporting 
records, shall provide identification of the taxpayer, the character of 
the liability assessed, the taxable period, if applicable, and the 
amount of the assessment. The amount of the assessment shall, in the 
case of tax shown on a return by the taxpayer, be the amount so shown, 
and in all other cases the amount of the assessment shall be the amount 
shown on the supporting list or record. The date of the assessment is 
the date the summary record is signed by an appropriate TTB officer. If 
the taxpayer requests a copy of the record of assessment, the taxpayer 
shall be furnished a copy of the pertinent parts of the assessment which 
set forth the name of the taxpayer, the date of assessment, the 
character of the liability assessed, the

[[Page 244]]

taxable period, if applicable, and the amounts assessed.

(26 U.S.C. 6203)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by 
T.D. ATF-301, 55 FR 47606 and 47612, Nov. 14, 1990; T.D. ATF-450, 66 FR 
29025, May 29, 2001]