on the Import List; or receives, conceals, buys, sells, or in any manner facilitates its transportation, concealment, or sale after importation, knowing the same to have been imported contrary to law, shall

be fined not more than $10,000 prisoned not more than 5 years, o and the merchandise so imported value thereof shall be forfeited United States.

Subpart B-Definitions

§ 70.11 Meaning of terms.

When used in this part and in prescribed under this part, whe otherwise distinctly expressed or festly incompatible with the thereof, terms shall have the m ascribed in this section. Words plural form shall include the sin and vice versa, and words imparti masculine gender shall include the inine. The terms "includes" and "i ing" do not exclude things not en ated which are in the same general

Bureau. The Bureau of Alcohol, T and Firearms, Department of the Tr Washington, D.C. 20226.

CFR. The Code of Federal Regulati Director. The Director, Bureau of A Tobacco and Firearms.

Regional Director. A Regional D who is responsible to, and functions the direction and supervision of, the tor, Bureau of Alcohol, Tobacco and

terest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee or fiduciary of any person in respect of any such tax, or collecting any such liability, any authorized officer or employee of the Bureau may examine any books, papers, records or other data which may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant to such inquiry.

(b) Summonses. For the purposes described in paragraph (a) of this section the officers and employees of the Bureau designated in paragraph (c) of this section are authorized to summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of accounts containing entries relating to the business of the person liable for tax or required to perform the act, or any person deemed proper, to appear before a designated officer or employee of the Bureau at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before whom a person summoned pursuant to 26 U.S.C. 7602 shall appear. Any such other employee, when so designated in a summons, is authorized to take testimony under oath of the person summoned and to receive and examine books, papers, records, or other data produced in compliance with the summons. The authority to issue a summons may not be redelegated.

(c) Persons who may issue summonses. The following officers and employees of the Bureau are authorized to issue summonses pursuant to 26 U.S.C. 7602:

(1) Regional directors; and

(2) Office of Inspection: Assistant Director, Deputy Assistant Director, and regional inspectors.

(68A Stat. 901 (26 U.S.C. 7602))

§ 70.23 Service of summonses.

(a) In general. A summons issued under 26 U.S.C. 7602 shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at

his last and usual place of abode. The certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.

(b) Persons who may serve summonses. The following officers and employees of the Bureau are authorized to serve a summons issued under 26 U.S.C. 7602:

(1) The officers and employees designated in paragraph (c) of § 70.22; and

(2) Assistant regional directors; chiefs, field operations; area supervisors and inspectors, Regulatory Enforcement; inspectors, Office of Inspection; and all special agents, Criminal Enforcement. The authority to serve a summons may be redelegated only by the Assistant Director, Office of Inspection, and regional directors, to officers and employees under their jurisdiction.

(68A Stat. 902, as amended (26 U.S.C. 7603)) § 70.24 Enforcement of summonses.

(a) In general. Whenever any person summoned under 26 U.S.C. 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, application may be made to the judge of the district court or to a U.S. magistrate for the district within which the person so summoned resides or is found for an attachment against him as for a contempt.

(b) Persons who may apply for an attachment. The officers and employees of the Bureau designated in paragraph (c) of § 70.22 are authorized to apply for an attachment as provided in paragraph (a) of this section. The authority to apply for an attachment for the enforcement of a summons may not be redelegated.

(68A Stat. 902, as amended (26 U.S.C. 7604)) [T.D. ATF-6, 38 FR 32445, Nov. 26, 1973; 38 FR 33767, Dec. 7, 1973]

§ 70.25 Time and place of examination.

(a) Time and place. The time and place of examination pursuant to the provisions of 26 U.S.C. 7602 shall be such time and place as may be fixed by an officer or employee of the Bureau and as are reasonable under the circumstances. The date fixed for appearance before an

officer or employee of the Bureau shall not be less than 10 days from the date of the summons.

(b) Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless an authorized internal revenue or Bureau officer, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.

(68A Stat. 902, as amended (26 U.S.C. 7605)) § 70.26 Entry of premises for examination of taxable objects.

(a) General. Any officer of the Bureau may, in the performance of his duty, enter in the daytime any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects and also enter at night any such building or place, while open, for a similar purpose.

(b) Distilled spirits plants. Any officer of the Bureau may, at all times, as well by night as by day, enter any plant or any other premises where distilled spirits are produced or rectified, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any Bureau officer, having demanded admittance, and having declared his name and office, is not admitted to such premises by the proprietor or other person having charge thereof, he may at all times, use such force as is necessary for him to gain entry to such premises.

(c) Authority to break up grounds. Any officer of the Bureau, and any person acting in his aid, may break up the ground on any part of a distilled spirits plant, or any other premises where spirits are produced or rectified, or any ground adjoining or near to such plant or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut

away such pipe or other conveyan turn any cock, or to determine w such pipe or other conveyance c or conceals any spirits, mash, w beer, or other liquor, from the si view of the officer, so as to prev hinder him from taking a true a thereof.

(68A Stat. 903, 72 Stat. 1357 (26 U.S.C 5203))

§ 70.27 Examination of records objects.

Any officer of the Bureau may during business hours, the premis any regulated establishment for the pose of inspecting and examining records, articles, or other objects quired to be kept by such establishi under 18 U.S.C. Chapter 40 or 44, U.S.C. Chapter 51, 52, or 53, or reg tions issued pursuant thereto.

(68A Stat. 715, as amended, 903, 72 Stat. 1361, 1373, 1381, 1390, 1391, 1395, 82 231, as amended, 84 Stat. 955; (26 U.S.C. 7606, 5146, 5207, 5275, 5367, 5415, 5504, 18 U.S.C. 923, 843))

§ 70.28 Authority of enforcement cers of the Bureau.

Any special agent or other office the Bureau by whatever term designa whom the Director or a regional dire charges with the duty of enforcing of the criminal, seizure, or forfeiture visions of the laws administered and forced by the Bureau pertaining to o modities subject to regulation by the reau, the enforcement of which such cers are responsible, may perform following functions:

(a) Carry firearms;

(b) Execute and serve search warr and arrest warrants, and serve subpo and summonses issued under autho of the United States;

(c) In respect to the performand such duty, make arrests without rant for any offense against the Un States committed in his presence, o any felony cognizable under the law the United States if he has reason grounds to believe that the perso be arrested has committed, or is mitting, such felony; and

(d) In respect to the performand such duty, make seizures of property ject to forfeiture to the United State (53 Stat. 1291, 62 Stat. 840, 68 Stat. 84 amended, 72 Stat. 1429, as amended, 82 233, as amended, 84 Stat. 956 (49 U.S.C. 18 U.S.C. 3615, 22 U.S.C. 1934, 26 U.S.C. 18 U.S.C. 924, 844))

GENERAL POWERS AND DUTIES

§ 70.35 Authority to administer oaths and certify.

The officers and employees of the Bureau designated in paragraph (b) of § 70.23 are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the tax laws administered by the Bureau, the Federal Alcohol Administration Act, or regulations issued thereunder, except that the authority to certify shall not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive. The authority to administer oaths and to certify may be redelegated only by the Assistant Director, Office of Inspection, and regional directors, to officers and employees under their jurisdiction. (68A Stat. 904 (26 U.S.C. 7622))

§ 70.36 Rewards for information relating to violations of tax laws administered by the Bureau.

(a) In general. A regional director may approve such reward as he deems suitable for information that leads to the detection and punishment of any person guilty of violating any tax law administered by the Bureau or conniving at the same. The rewards provided for by 26 U.S.C. 7623 are limited in their aggregate to the sum appropriated therefor and shall be paid only in cases not otherwise provided for by law.

(b) Eligibility to file claim for reward.-(1) In general. Any person, other than certain present or former federal employees (see paragraph (b) (2) of this section), who submits, in the manner set forth in paragraph (d) of this section, information relating to the violation of tax laws administered and enforced by the Bureau, is eligible to file a claim for reward under 26 U.S.C. 7623.

(2) Federal employees. No person who was an officer or employee of the Department of the Treasury at the time he came into possession of information relating to violations of tax laws administered by the Bureau, or at the time he divulged such information, shall be eligible for reward under 26 U.S.C. 7623 and this section. Any other federal employee, or former federal employee, is eligible to file a claim for reward if the information submitted came to his knowledge other than in the course of his official duties.

(3) Deceased informants. A claim for reward may be filed by an executor, administrator, or other legal representative

on behalf of a deceased informant if, prior to his death, the informant was eligible to file a claim for such reward under 26 U.S.C. 7623 and this section. Certified copies of the letters testamentary, letters of administration, or other similar evidence must be annexed to such a claim for reward on behalf of a deceased informant in order to show the authority of the legal representative to file the claim for reward.

(c) Amount and payment of reward. All relevant factors, including the value of the information furnished in relation to the facts developed by the investigation of the violation, shall be taken into account by a regional director in determining whether a reward shall be paid, and, if so, the amount thereof. The amount of a reward shall represent what the regional director deems to be adequate compensation in the particular case, normally not to exceed 10 percent of the additional taxes, penalties, and fines which are recovered as a result of the information. No reward, however, shall be paid with respect to any additional interest that may be collected. Payment of a reward will be made as promptly as the circumstances of the case permit, but generally not until the taxes, penalties, or fines involved have been collected. However, the informant may waive any claim for reward with respect to an uncollected portion of the taxes, penalties, or fines involved, in which case the claim may be immediately processed. No person is authorized under these regulations to make any offer, or promise, or otherwise to bind a regional director with respect to the payment of any reward or the amount thereof.

(d) Submission of information. Persons desiring to claim rewards under the provisions of 26 U.S.C. 7623 and this section may submit information relating to violations of tax laws administered by the Bureau, in person, to the Office of the Director, Bureau of Alcohol, Tobacco and Firearms, Washington, D.C. 20226 or to the office of a regional director. If the information is submitted in person, either orally or in writing, the name and official title of the person to whom it is submitted and the date on which it is submitted must be included in the formal claim for reward.

(e) Anonymity. No unauthorized person shall be advised of the identity of an informant.

(f) Filing claim for reward. An informant who intends to claim a reward

under 26 U.S.C. 7623 should notify the person to whom he submits his information of such intention, and must file a formal claim, signed with his true name, as soon after submission of the information as practicable. If other than the informant's true name was used in furnishing the information, the claimant must include with his claim satisfactory proof of his identity as that of the informant. Claim for reward under the provisions of 26 U.S.C. 7623 shall be made on Form 25. Form 25 should be obtained from offices where claims for reward may be submitted: these are offices of regional directors and the Office of the Director, Bureau of Alcohol, Tobacco and Firearms, Washington, D.C. 20226. (68A Stat. 904 (26 U.S.C. 7623))

§ 71.11

Subpart B-Definitions
Meaning of terms.

When used in this part and in for prescribed under this part, where otherwise distinctly expressed or ma festly incompatible with the inte thereof, terms shall have the meani ascribed in this section. Words in t plural form shall include the singul and vice versa, and words importing t masculine gender shall include the fem nine. The terms "includes" and "inclu ing" do not exclude things not enume ated which are in the same general cla "Bureau". Bureau of Alcohol, T bacco and Firearms, The Department the Treasury.

"Director". The Director, Bureau Alcohol, Tobacco and Firearms.

"I.R.C." The Internal Revenue Co of 1954, as amended.

"Regional Director". A Regional I rector who is responsible to, and fun tions under, the direction and superv sion of the Director, Bureau of Alcoh Tobacco and Firearms.

"Regional Office". The principal offi of each of the seven geographical regio of the Bureau of Alcohol, Tobacco a Firearms.

"Secretary." The Secretary of t Treasury.

"U.S.C." The United States Code. [37 FR 13691, July 13, 1972, as amended 39 FR 2090, Jan. 17, 1974]