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 special agents in charge, to officers and employees under their jurisdiction.

(68A Stat. 904 (26 U.S.C. 7622))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 44 FR 55841, Sept. 28, 1979]

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

(a) In general. A special agent in charge 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 (compliance) in determining whether a reward shall be paid, and, if so, the amount thereof. The amount of a reward shall represent what the special agent in charge 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 special agent in charge 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 special agent in charge. 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.

If

(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. 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, Washington, D.C. 20226. (68A Stat. 904 (26 U.S.C. 7623); 26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744))

[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43 FR 13531, Mar. 31, 1978; 44 FR 55841, Sept. 28, 1979]

POSSESSIONS

§ 70.41 Shipments to the United States.

For regulations under 26 U.S.C. 7652, see 26 CFR Part 250 relating to liquors and articles from Puerto Rico and the Virgin Islands; and 26 CFR Part 275 relating to cigars, cigarettes, and cigarette papers and tubes.

(68A Stat. 907, as amended (26 U.S.C. 7652))

Subpart A-Scope

§ 71.1 Purpose and scope of regulations.

This part sets forth the procedural rules of the Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, respecting matters of official record in the Bureau, including the procedures for disclosure of information to the public and the formulation and publication of rules, regulations, and forms by the Bureau.

Subpart B-Definitions

§ 71.11 Meaning of terms.

When used in this part and in forms prescribed under this part, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall inIclude the feminine. The terms “includes" and "including" do not exclude things not listed which are in the same general class.

Bureau. Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury.

Delegate. Any officer, employee, or agency of the Department of the Treasury authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the delegation order.

Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, D.C.

District. A limited area within a Bureau region.

Regional office. The principal office of each of the seven geographical regions of the Bureau of Alcohol, Tobacco and Firearms.

Regional director (compliance). The principal ATF regional official responsible for administering regulations in this part.

Secretary. The Secretary of the Treasury or his delegate.

Special agent in charge. The principal official responsible for the Bu

reau's criminal enforcement program within a district.

U.S.C. The United States Code.

[T.D. ATF-47, 43 FR 10687, Mar. 15, 1978, as amended by T.D. ATF-48, 44 FR 55841, Sept. 28, 1979]

Subpart C-Records

§ 71.21 Publicity of information.

(a) General. Section 552 of title 5 of the United States Code provides for access to information and records developed or maintained by Federal agencies. Generally, this section divides agency information into three major categories and provides methods by which each category is to be made available to the public. The three major categories, for which the disclosure requirements of the Bureau are set forth in this subpart, are as follows:

(1) Information required to be published in the FEDERAL REGISTER;

(2) Information required to be made available for public inspection and copying or, in the alternative, to be published and offered for sale.

(3) Information required to be made available to any member of the public upon specific request. The provisions of section 552 are intended to assure the right of the public to information. Section 552 is not authority to withhold information from Congress. Subject only to the exemptions set forth in paragraph (b) of this section, the public generally or any member thereof shall be afforded access to information or records in the possession of the Bureau. Such access shall be governed by the regulations in this subpart.

(b) Exemptions-(1) In general. Under 5 U.S.C. 552(b), the disclosure requirements of section 552(a) do not apply to certain matters which are:

(i) (A) Specifically authorized under criteria established by an Executive Order to be kept secret in the interest of the National defense or foreign policy, and (B) are in fact properly classified pursuant to that Executive Order;

(ii) Related solely to the internal personnel rules and practices of the Bureau;

(iii) Specifically exempted from disclosure by statute (other than 5 U.S.C. 552(b)), provided that such stature (A) requires that the matters be withheld from the public in such a manner as to leave no discretion on the issue, or (B) establishes particular criteria for withholding or refers to particular types of matters to be withheld;

(iv) Trade secrets and commercial, financial, or other information obtained from a person and privileged or confidential;

(v) Interagency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency;

(vi) Personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;

(vii) Investigatory records compiled for law enforcement purposes, but only to the extent that the production of such records would:

(A) Interfere with enforcement proceedings; (B) deprive a person of a right to a fair trial or an impartial adjudication; (C) constitute an unwarranted invasion of personal privacy; (D) disclose the identity of a confidential source and, in the case of a record compiled by a criminal law enforcement authority in the course of a criminal investigation, or by an agency conducting a lawful national security intelligence investigation, confidential information furnished only by a confidential source; (E) disclose investigative techniques and procedures; or (F) endanger the life or physical safety of law enforcement personnel;

(viii) Contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions; or

(ix) Geological and geophysical information and data, including maps, concerning wells.

A reference in this paragraph to a provision of Title 26 of the U.S. Code is considered to be a reference also to any corresponding provisions of prior law and regulations promulgated thereunder. (See § 71.26 for special rules pertaining to the disclosure of in

formation in the case of certain specified matters.)

(2) Segregable portions of records. Any reasonably segregable portion of a record shall be provided to any person making a request for the record, after deletion of the portions which are exempt under 5 U.S.C. 552(b) (see paragraph (b)(1) of this section). The term "reasonably segregable portion," as used in this paragraph, means any protion of the requested record which is not exempt from disclosure by 5 U.S.C. 552(b) and which, after deletion of the exempted material, still conveys intelligible information.

(3) Application of exemptions. Even though an exemption described in paragraph (b)(1) of this section may be fully applicable to a matter in a particular case, the Bureau may, if not precluded by law, elect under the circumstances of that case not to apply the exemption to such matter. The fact that the exemption is not applied by the Bureau in that particular case has no precedential significance.

§ 71.22 Publication in the "FEDERAL REGISTER."

(a) Requirement. Subject to the application of the exemptions described in paragraph (b) of § 71.21 and subject to the limitations provided in paragraph (b) of this section, the Bureau is required under 5 U.S.C. 552(a)(1) to separately state, publish, and maintain current in the FEDERAL REGISTER for the guidance of the public the following information:

(1) Descriptions of its central and field organization and the established places at which, the persons from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions, from the Bureau;

(2) Statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures which are available;

(3) Rules of procedure, descriptions of forms available or the places at which forms may be obtained, and in

Pursuant to the foregoing require ments, the Director publishes in the FEDERAL REGISTER from time to time a statement, which is not codified in this chapter, on the organization and functions of the Bureau, and such amendments as are needed to keep the statement on a current basis. In addition, there are published in the FEDERAL REGISTER the rules set forth in this part or 26 CFR Part 601, as applicable, as well as the regulations issued pursuant to the laws administered by the Bureau, such as the regulations in 27 CFR Part 178 (Commerce In Firearms and Ammunition), 27 CFR Part 55 (Commerce In Explosives), and 27 CFR Part 19 (Distilled Spirits Plants regulations). Whenever the Director grants relief to any person pursuant to 27 CFR Part 178 (Commerce in Firearms and Ammunition), the notice of such action, including the reasons therefor, is published in the FEDERAL REGISTER.

(b) Limitation—(1) Incorporation by reference in the FEDERAL REGISTER. Matter which is reasonably available to the class of persons affected thereby, whether in a private or public publication, will be deemed published in the FEDERAL REGISTER for purposes of paragraph (a) of this section when it is incorporated by reference therein with the approval of the Director of the Office of the Federal Register. The matter which is incorporated by reference must be set forth in the private or public publication substantially in its entirety and not merely summarized or printed as a synopsis. Matter having a location and scope which are familiar to only a few persons with a special working knowledge of the activities of the Bureau may not be incorporated in the FEDERAL REGISTER by reference. Matter may be incorporated

by reference in the FEDERAL REGISTER only pursuant to the provisions of 5 U.S.C. 552(a)(1) and 1 CFR Part 51.

(2) Effect of failure to publish. Unless a person has actual and timely notice of the terms of any matter required by paragraph (a) of this section to be published in the FEDERAL REGISTER, that person is not required in any manner to resort to, or be adversely affected by, the matter if it is neither published in the FEDERAL REGISTER nor incorporated by reference under paragraph (b)(1) of this section. For example, any such matter which imposes an obligation and which is not published or incorporated by reference in the FEDERAL REGISTER will not adversely change or affect a person's rights.

§ 71.23 Public inspection and copying.

(a) In general. Subject to the application of the exemptions described in paragraph (b) of § 71.21, the Bureau is required under 5 U.S.C. 552(a)(2) to make available for public inspection and copying or, in the alternative, to promptly publish and offer for sale the following information:

(1) Final opinions, including concurring and dissenting opinions, and orders, if such opinions and orders are made in the adjudication of cases pursuant to 27 CFR 200.116 in administrative procedures on applications for, or to suspend, revoke, or annul, permits under the alcohol and tobacco permit systems, and 27 CFR 178.78 in administrative proceedings relating to firearms licenses, and 27 CFR 181.79 in administrative proceedings relating to explosives licenses and permits.

(2) Those statements of policy and interpretations which have been adopted by the Bureau but are not published in the FEDERAL REGISTER.

(3) Bureau administrative staff manuals and instructions to staff that affect a member of the public.

(b) Indexes. The Bureau is also required by 5 U.S.C. 552(a)(2) to maintain and make available for public inspection and copying current indexes identifying any matter, described in paragraphs (a) (1) through (3) of this section which is issued, adopted, or promulgated after July 4, 1967, and which is required to be made available