of the Alcohol and Tobacco Tax and Trade Bureau
All Alcohol and Tobacco Permittees, Taxpayers and Claimants
What is the purpose of this circular?
of this industry circular is to advise members of the alcohol and
tobacco industries that, effective January 24, 2003, a new Treasury
agency, the Alcohol and Tobacco Tax and Trade Bureau (TTB), will
be responsible for administering the alcohol and tobacco laws noted
below and implementing regulations currently administered by the
Bureau of Alcohol, Tobacco and Firearms.
What is the
basis for this change?
25, 2002, President Bush signed into law the Homeland Security Act
of 2002. This law created a new Cabinet-level agency, the Department
of Homeland Security, by consolidating a number of existing Federal
agencies into this new department. Although the Bureau of Alcohol,
Tobacco and Firearms (ATF) is not a part of this new department,
the Homeland Security Act divides the functions of ATF into two
On January 24,
2003 (60 days after the Homeland Security Act became law), part
of the existing ATF will be transferred to the Department of Justice
as the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF).
This new bureau will oversee firearms, explosives and arson programs.
The new bureau will also administer and manage the United States
Criminal Code concerning alcohol and tobacco smuggling and diversion.
On the same
day, a new bureau will be created within the Department of the Treasury
to handle the regulatory and taxation aspects of the alcohol and
tobacco industries. The new bureau will also collect the firearms
and ammunition excise tax. This new agency will be known as the
What are the responsibilities for this new agency?
The new Alcohol
and Tobacco Tax and Trade Bureau will be responsible for the administration
and enforcement of these laws:
Revenue Code of 1986, 26 USC (IRC)
Chapter 51 (Distilled Spirits, Wines, and Beer)
Chapter 52 (Tobacco Products and Cigarette Papers and Tubes),
Sections 4181-4182 (Firearms and Ammunition Excise Taxes);
- Federal Alcohol
Administration Act, 27 USC (FAA Act), including the Alcohol Beverage
Labeling Act of 1988; and
Act, 27 USC section 122.
will this have on members of the alcohol and tobacco industries?
that this organizational change will have only minimal impact upon
the alcohol and tobacco industries that have traditionally been
regulated by ATF. Current ATF employees who review applications,
issue permits, process tax returns, and perform other functions
supporting the alcohol and tobacco industries will be assigned to
the new Alcohol and Tobacco Tax and Trade Bureau (TTB). As such,
they will continue to perform the same functions with TTB as they
did with ATF. This includes employees in the Alcohol and Tobacco
directorate in ATF Headquarters, the National Revenue Center, the
Revenue Accounting Branch, Alcohol and Tobacco attorneys in the
Office of Chief Counsel, and personnel assigned to the Alcohol and
however, be some exceptions. Effective January 24, 2003, all of
ATF's field inspection offices will transfer to the Department of
Justice as part of the new Bureau of Alcohol, Tobacco, Firearms
and Explosives (ATF). After January 24, 2003, you should file any
documents that you currently file with our field offices, and any
documents or special requests that you currently file with the Director,
Industry Operations or area supervisor, with the TTB at the following
550 Main Street
Cincinnati, OH 45202-3263
TTB is currently
working to establish its own field offices. Once established, we
will advise you of their locations and appropriate contact personnel.
What effect will this have on the regulations?
On January 24,
2003, all regulations will remain in effect and unchanged. The alcohol,
tobacco, and firearms and ammunition excise tax regulations in Title
27 Code of Federal Regulations will be administered by the Alcohol
and Tobacco Tax and Trade Bureau. Similarly, the remaining firearms
and explosives regulations in Title 27 CFR will be recodified and
administered by the new ATF in the Department of Justice.
forms and tax returns should I use?
For the time
being, the new Alcohol and Tobacco Tax and Trade Bureau will continue
to use the same ATF public use forms that are currently in effect.
Therefore, you may continue to submit your applications, bonds,
claims, returns, reports and similar documents on ATF forms until
we notify you that the form has been replaced by an Alcohol and
Tobacco Tax and Trade Bureau form.
any changes in my filing requirements?
requirements continue in force. There will be no changes on
January 24, 2003, in the requirements for filing returns, applications,
reports or other documents currently required by Title 27 CFR.
be a website for the new TTB?
Yes. In order
to provide the public with information about alcohol and tobacco
matters after January 24, 2003, you may visit the Alcohol and Tobacco
Tax and Trade Bureau website at www.ttb.gov.
You may also gain access by logging onto ATF's current website at www.atf.gov and using
the link to the Alcohol and Tobacco Tax and Trade Bureau website.
Who can I
contact with questions?
and Tobacco Tax and Trade Bureau hopes to make this transfer of
responsibilities as seamless as possible for our alcohol and tobacco
industry members. We also plan to keep you advised of any significant
developments as they occur. If, however, you should have any questions
about this transition and how it affects you, feel free to contact
any of the following offices:
Revenue Center at 1-800-398-2282, for questions regarding applications,
bonds, and tax returns; or
- Alcohol Labeling
and Formulation Division at 1-866-927-ALFD (2533) or 202-927-8140,
for labeling questions.
Arthur J. Libertucci
Alcohol and Tobacco Tax and Trade Bureau (TTB)