Establishment
of the Alcohol and Tobacco Tax and Trade Bureau TO:
All Firearms and Ammunition Excise Taxpayers
What is the purpose of this circular?
The
purpose of this industry circular is to advise firearms and ammunition excise
taxpayers that effective January 24, 2003, a new Treasury agency, the Alcohol
and Tobacco Tax and Trade Bureau, will be responsible for administering the firearms
and ammunition excise tax laws and regulations currently administered by the Bureau
of Alcohol, Tobacco and Firearms (ATF). What
is the basis for this change? On
November 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 ATF is not part of this new department, the Homeland Security
Act divides the functions of ATF into two new agencies. 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 programs relating to the Gun Control Act of 1968 (GCA), the National
Firearms Act of 1934 (NFA), and the Arms Export Control Act. The new bureau will
also oversee explosives and arson programs and administer 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 administer the laws and regulations governing firearms
and ammunition excise tax. Again, this new agency will be known as the Alcohol
and Tobacco Tax and Trade Bureau (TTB).
What are the responsibilities for this new agency?
TTB
will be responsible for the administration and enforcement of the following laws:
- Internal 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
- Webb-Kenyon
Act, 27 USC section 122.
What effect will this have on firearms and ammunition excise taxpayers?
We
anticipate that this organizational change will have only minimal impact upon
firearms and ammunition excise taxpayers. Current ATF employees who process tax
returns and deposits, review claims, and perform other duties supporting firearms
and ammunition excise tax functions will be assigned to the new TTB. As such,
they will continue to perform the same functions with TTB as they did with ATF.
There will, 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
send any documents and special requests relating to firearms and ammunition excise
tax that you currently send to ATF's field inspection offices to the TTB at the
following address: National
Revenue Center Firearms and Ammunition Excise Tax Unit Room 8002, FOB,
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? The
regulations will remain the same. However, the firearms and ammunition excise
tax regulations in Title 27 CFR will be administered by the TTB. The remaining
firearms regulations in Title 27 CFR relating to the Arms Export Control Act (part
47), GCA (part 178), and NFA (part 179) will be recodified to parts 447, 478,
and 479, respectively. These regulations will be administered by the ATF in the
Department of Justice. What government forms and tax returns should
I use? For
the time being, the TTB will continue to use the same ATF public use forms that
are currently in effect. Therefore, you may continue to submit your claims, tax
returns and deposits and similar documents on ATF forms until we notify you that
the form has been replaced by a TTB form. Are
there any changes in my filing requirements? Currently,
there are no changes to the filing requirements for firearms and ammunition excise
taxpayers. Therefore, you should continue sending these documents to the National
Revenue Center. Will there be a website for the new TTB? Yes.
In order to provide the public with information about firearms and ammunition
excise tax 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.treas.gov
and using the link to the Alcohol and Tobacco Tax and Trade Bureau website. Who
can I contact with questions? The
TTB hopes to make this transfer of responsibilities as seamless as possible for
firearms and ammunition excise taxpayers. 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 the National
Revenue Center at 1-800-398-2282.
Arthur J. Libertucci Administrator Alcohol and Tobacco Tax and Trade
Bureau (TTB)
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