REORGANIZATION AND RELOCATION OF ALCOHOL,
TOBACCO AND FIREARMS DIVISION
Federal firearms licensees and explosives licensees and permittees; proprietors of
distilled spirits plants, bonded wine cellars, taxpaid wine bottling houses,
volatile fruit-flavor concentrate plants, export warehouses, and vinegar plants;
dealers and users of specially denatured alcohol; reprocessors of specially
denatured alcohol articles; users of taxfree alcohol; manufacturers of tobacco
products, cigarette papers and tubes, non-beverage products (drawback), and
liquor bottles; brewers; wholesale dealers in alcoholic beverages; and others
PURPOSE. The purpose of this circular is to inform you that, on March 8, 1972,
the Secretary of the Treasury announced that the Alcohol, Tobacco and Firearms Division
of the Internal Revenue Service, with all its programs and functions, would be transferred
on July 1, 1972, from the Internal Revenue Service to the Department of the Treasury as
a full bureau under the general direction of the Assistant Secretary of the Treasury for
Enforcement, Tariff and Trade Affairs, and Operations.
The further purpose of this circular is to advise you generally as to the organization of the new Bureau and to apprise you of the effect of this change upon you and
BACKGROUND. The transfer is the result of a comprehensive study conducted last
year which determined that placing the functions of Alcohol, Tobacco and Firearms
Division under the Assistant Secretary in charge of all other Treasury enforcement bureaus
would result in improved coordination and control and greater flexibility, without disturbing revenue functions.
NAME AND ORGANIZATION OF THE NEW BUREAU. The name of the new bureau is the Bureau
of Alcohol, Tobacco and Firearms. Action is underway aimed at development of an optimal
structure which will provide for efficient administration of alcohol, tobacco, firearms
and explosives laws. Consideration will be given to the needs of the regulated
industries when actions are taken, and offices and personnel will remain available at
local levels to provide necessary advice and assistance to industry members.
The Bureau of Alcohol, Tobacco and Firearms will operate under an interim organization while a permanent organization is being accomplished. The interim structure is
basically a continuation of the current organization with the exception that each
Assistant Regional Commissioner, Alcohol, Tobacco and Firearms will be redesignated
Regional Director, Bureau of Alcohol, Tobacco and Firearms and will report to the
Director, Bureau of Alcohol, Tobacco and Firearms, in Washington, D.C., rather than a
Regional Commissioner, Internal Revenue Service. In addition, Special Investigators
and Chief Special Investigators will be redesignated Special Agents and Special Agents
in Charge, respectively.
Overall direction and policy-making will be provided by the headquarters office of
the new Bureau. Programs of inspection and supervision of industry operations, and of
examination and processing of most industry documents will continue to be carried out by
regional organizations operating under the guidance and supervision of Regional Directors.
The actual front-line duties will continue to be performed by the same personnel who now
perform them. Although we expect that there will, in the future, be changes in the
physical location and mailing addresses of some of our offices, there are none at this
time. Timely notice of such changes will be given affected industry members.
EFFECT OF CHANGE UPON REGULATED INDUSTRIES. For the immediate future, under the
interim organizational structure, tax returns (both excise and special occupational) and
other documents (certain claims, firearms applications, offers-in-compromise) now required
to be filed with Internal Revenue Service District Directors or Service Centers will
continue to be filed with those offices of Internal Revenue Service. Documents which are
now filed with the Assistant Regional Commissioners, Alcohol, Tobacco and Firearms
(operations reports, documents covering transfers of accountable commodities, various
applications, claims, offers-in-compromise, requests for information, and related documents)
will be filed with the Regional Directors, Bureau of Alcohol, Tobacco and Firearms, at the
locations now specified for the Assistant Regional Commissioners, Alcohol, Tobacco and
Firearms. Documents now required to be filed with the Director, Alcohol, Tobacco and
Firearms Division, (certain applications, formulas, requests for rulings and exceptions from
certain requirements) will be filed with the Director of the new Bureau.
In short, for the present, you should continue to conduct required transactions with
the same officials with whom you now deal.
COMMENTS. The Assistant Secretary for Enforcement, Tariff and Trade Affairs, and
Operations will explain any contemplated major changes to representatives of the affected
INQUIRIES. Inquiries concerning this circular should refer to its number and be
addressed to the Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service,
Washington, D.C. 20224.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division