[Federal Register Volume 67, Number 33 (Tuesday, February 19, 2002)]
[Notices]
[Pages 7448-7451]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-3941]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

[Docket No. 938; ATF O 1130.19]


Delegation Order--Delegation of the Director's Authorities in 27 
CFR Part 70, Procedure and Administration, Other Than Certain Offers in 
Compromise

    To: All Bureau Supervisors.
    1. Purpose. This order delegates certain authorities of the 
Director to subordinate ATF officers and prescribes the subordinate ATF 
officers with whom persons file documents which are not ATF forms. In 
addition, this order provides procedures for requests or demands for 
disclosure in testimony and in related matters.
    2. Background. Under current regulations, the Director has 
authority to take final action on matters relating to procedure and 
administration. The Bureau has determined that certain of these 
authorities should, in the interest of efficiency, be delegated to a 
lower organizational level.
    3. Cancellations. The following ATF orders are canceled:
    a. ATF O 1100.8B, Delegation Order--Notice of Additional Inspection 
of Taxpayer's Books of Account Under section 7605(b), Internal Revenue 
Code, dated 10/28/92; and
    b. ATF O 1100.115D, Delegation Order--Authority to Approve 
Testimony and Release Official Information, dated 4/3/98.
    4. Delegations.
    a. Under the authority vested in the Director, Bureau of Alcohol, 
Tobacco and Firearms, by Treasury Department Orders No. 120-01 
(formerly 221), dated June 6, 1972, No. 120-03, dated November 5, 1990, 
and by 26 CFR 301.7701-9, this ATF order delegates certain authorities 
to take final action prescribed in 27 CFR part 70 to subordinate 
officers with certain exceptions. The exceptions are the authorities 
contained in 27 CFR 70.482 and 70.483 to accept or reject offers in 
compromise other than those relating to forfeiture cases. These 
exceptions have been delegated through a separate ATF order.
    b. This ATF order prescribes the subordinate officers with whom 
applications, notices, and reports required by 27 CFR part 70 (other 
than 27 CFR 70.482 and 70.483), which are not ATF forms, are filed.
    c. The attached table identifies the regulatory sections, 
authorities and documents to be filed, and the authorized ATF officers.
    d. The authorities in the table may not be redelegated.
    5. Procedures for Requests or Demands for Disclosure in Testimony 
and in Related Matters Under 27 CFR 70.803. These procedures do not 
restrict (1) the disclosure pursuant to the Freedom of Information Act, 
(2) Privacy Act requests, and (3) the disclosure to attorneys of the 
Department of Justice for use in cases referred by the Department of 
the Treasury for prosecution or defense that arise under the laws 
administered by or concerning ATF. The provisions, including the 
penalties, of 27 CFR 70.803 apply to any disclosure.
    a. Request or Demand for Disclosure. A request or demand for 
information and, if required, an affidavit or statement, must be served 
on the Bureau at least 5 working days prior to the

[[Page 7449]]

scheduled date of testimony or disclosure of records. If a request or 
demand is served with less time, advise the requesting party of the 
requirement under 27 CFR 70.803 and that ATF is prohibited from 
complying with the request or demand until approval has been granted by 
the Bureau. These requirements may be waived for good cause.
    b. Headquarters Employees. The first-line supervisor must obtain 
the concurrence of the Office of Chief Counsel.
    c. Non-Headquarters Employees. The first-line supervisor must 
obtain the concurrence of the assistant U.S. attorney (if appropriate). 
The assistant chief counsel or division counsel must also be contacted 
for advice for approvals; however, recommendations for denial must have 
the concurrence of the appropriate assistant U.S. attorney and 
assistant chief counsel or division counsel.
    d. Recommendation for approval or denial of a request or demand for 
testimony or records. It should be transmitted by memorandum to the 
deciding officer within 2 workdays and contain the following 
information as applicable:
    (1) Investigation title and number.
    (2) Type of request or demand.
    (3) Date and time the request or demand was received.
    (4) Whether an ongoing investigation might result in criminal 
prosecution.
    (5) Whether a criminal case is pending (also include U.S. 
attorney's recommendation).
    (6) Whether the documents requested contain the name of a 
confidential informant.
    (7) Whether the documents requested contain a disclosure covered by 
26 U.S.C. sections 5848, 6103, 7213, or other protected information set 
forth in section 70.803(e)(5) of the ATF regulations.
    (8) Type of proceeding, including the name and location of the 
court or other authority.
    (9) Names of the plaintiffs and defendants.
    (10) Copy of the subpoena or written request.
    (11) Copy of the requesting party's affidavit if applicable.
    (12) For insurance-related arson requests, the name and address of 
the insurance investigator to whom disclosure will be made, as well as 
the name and address of the insurance company the investigator 
represents.
    (13) Whether there are any known reasons that release of the 
information would be inappropriate.
    e. Refusal to Withdraw Request. If a request or demand is denied 
and a party refuses to withdraw its subpoena, the employee should do 
the following:
    (1) Immediately notify the deciding officer through the first-line 
supervisor and contact a representative from the Office of Chief 
Counsel.
    (2) If appropriate, appear with a representative from the U.S. 
attorney's office or a representative from the Office of Chief Counsel 
and respectfully state his or her inability to comply in full with the 
request or demand, relying on the provisions of 27 CFR 70.803.
    f. Additional Reporting. Report any request or demand for testimony 
or records in accordance with ATF O 3210.7C, Investigative Priorities, 
Procedures, and Techniques, dated2/25/1999.
    6. Questions. If you have questions about this ATF order, contact 
the Regulations Division (202-927-8210).

Bradley A. Buckles,
Director.

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                                           Officer(s) authorized to act
           Regulatory section                   or receive document
------------------------------------------------------------------------
Sec.  70.2..............................  Division Chief in the office
                                           of Alcohol and Tobacco except
                                           Executive Assistant, Field
                                           Operations, for ATF Form
                                           3200.13, Application and
                                           Public Voucher for Award.
Sec.  70.21.............................  Assistant Director (Alcohol
                                           and Tobacco) or Director of
                                           Industry Operations.
Sec.  70.22(a)..........................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.22(b)..........................  Director of Industry
                                           Operations, Chief, National
                                           Revenue Center (NRC), Chief,
                                           Tax Audit Division, or
                                           Assistant to the Special
                                           Agent in Charge (Office of
                                           Inspection) to issue
                                           summonses and to designate
                                           Inspectors, Specialists,
                                           Auditors or Special Agents
                                           who execute the particulars
                                           of the summonses.
Sec.  70.23(b)..........................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.24(b)..........................  Director of Industry
                                           Operations, Chief, NRC or
                                           Assistant to the Special
                                           Agent in Charge (Office of
                                           Inspection).
Sec.  70.25(a)(4).......................  Division Director/Special
                                           Agent in Charge or Chief,
                                           NRC.
Sec.  70.26(c)(2)(ii)...................  Division Director/Special
                                           Agent in Charge or Chief,
                                           NRC.
Sec.  70.30.............................  Director of Industry
                                           Operations, Chief, NRC or
                                           Assistant to the Special
                                           Agent in Charge (Office of
                                           Inspection).
Sec.  70.31.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.32.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.33.............................  Special Agent or other officer
                                           that the Division Director/
                                           Special Agent in Charge
                                           charges with the duty of
                                           enforcing any of the
                                           criminal, seizure, or
                                           forfeiture provisions of the
                                           laws administered and
                                           enforced by the Bureau
                                           pertaining to commodities
                                           subject to regulation by the
                                           Bureau.
Sec.  70.34.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.40.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.41(a) and (c)..................  Division Director/Special
                                           Agent in Charge to act on
                                           awards of $10,000 or less.
                                           Deputy Assistant Director
                                           (Field Operations) to act on
                                           awards over $10,000.
Sec.  70.41(d)..........................  Special Agent.
Sec.  70.42.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.51.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.61.............................  For persons filing firearms
                                           taxes under Chapter 53 of the
                                           Internal Revenue Code, Chief,
                                           National Firearms Act Branch;
                                           for persons filing alcohol or
                                           tobacco taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.64.............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.71.............................  For persons in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC except
                                           Inspector, Specialist,
                                           Auditor or Special Agent may
                                           determine the amount of taxes
                                           that are disclosed on a
                                           return or list.
Sec.  70.72.............................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.73.............................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.74.............................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.75.............................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.76.............................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.

[[Page 7450]]

 
Sec.  70.77(a)..........................  For assessments in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.77(b)..........................  Area Supervisor, Chief, Puerto
                                           Rico Operations or Chief,
                                           Revenue Section.
Sec.  70.81.............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.82.............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.92(c)..........................  For refunds in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.92(d)(2)(i)....................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Chief,
                                           Revenue Section, NRC.
Sec.  70.94(a)..........................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.96(a)..........................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.96(c)..........................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC, except in
                                           case of Inspector,
                                           Specialist, Auditor or
                                           Special Agent who receives
                                           such statement along with a
                                           return for special tax for
                                           retail liquor dealer.
Sec.  70.97(c)(2).......................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC.
Sec.  70.98(b)..........................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC.
Sec.  70.100............................  Section Chief, NRC.
Sec.  70.101............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC.
Sec.  70.113(b).........................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC.
Sec.  70.122............................  For claims and refunds in
                                           Puerto Rico, Chief, Puerto
                                           Rico Operations; otherwise,
                                           Section Chief, NRC, to make
                                           credit or refund of more than
                                           $5,000 or Unit Supervisor,
                                           NRC, to make credit or refund
                                           of $5,000 or less.
Sec.  70.123(a)(2) and (b)(1) and (2)...  For claims in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.124............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC, to make
                                           credit or refund of more than
                                           $5,000 or Unit Supervisor,
                                           NRC, to make credit or refund
                                           of $5,000 or less.
Sec.  70.125(a) and (b).................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC, to abate
                                           more than $5,000 or Unit
                                           Supervisor, NRC, to abate
                                           $5,000 or less.
Sec.  70.125(c).........................  Chief, Revenue Programs
                                           Division.
Sec.  70.126............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC, to make
                                           credit or refund of more than
                                           $5,000 or Unit Supervisor,
                                           NRC, to make credit or refund
                                           of $5,000 or less.
Sec.  70.149(a)(3)......................  Chief, NRC.
Sec.  70.149(b)(2)(A)...................  Unit Supervisor, NRC,
                                           Inspector, Auditor or Special
                                           Agent.
Sec.  70.150............................  Chief, NRC.
Sec.  70.151(g).........................  Chief, NRC.
Sec.  70.161............................  Chief, NRC.
Sec.  70.162(a) and (b).................  Chief, NRC.
Sec.  70.163(a)(2)(ii)..................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.163(b) and (c).................  Chief, NRC.
Sec.  70.164(b)(1)......................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.164(c).........................  Chief, Revenue Section, NRC.
Sec.  70.167............................  Chief, NRC except for
                                           (b)(1)(iii) in which Area
                                           Supervisor determines the
                                           minimum price of property.
Sec.  70.168............................  Chief, NRC.
Sec.  70.169............................  Chief Revenue Section, NRC, or
                                           Area Supervisor.
Sec.  70.170(b).........................  Section Chief, NRC.
Sec.  70.181(a), (b) and (c)............  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.182............................  Director of Industry
                                           Operations or Section Chief,
                                           NRC, except that Chief, NRC,
                                           to prescribe instructions for
                                           disposition of bonds, other
                                           than U.S. savings bonds,
                                           notes, checks, and other
                                           securities.
Sec.  70.183(a) through (e).............  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.183(f).........................  Chief, NRC, to take charge and
                                           assume responsibility from,
                                           and to notify, Director of
                                           Industry Operations or
                                           Section Chief, NRC, or to
                                           appoint one Section Chief.
Sec.  70.184............................  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.185............................  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.186............................  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.187............................  Area Supervisor or Section
                                           Chief, NRC to make record.
                                           Unit Supervisor, NRC, to
                                           maintain original record and
                                           to certify record.
Sec.  70.188............................  Area Supervisor or Unit
                                           Supervisor, NRC.
Sec.  70.191............................  Chief, NRC, or Associate Chief
                                           Counsel (Alcohol or Tobacco).
Sec.  70.192(a).........................  Chief, NRC, or Associate Chief
                                           Counsel (Alcohol or Tobacco).
Sec.  70.204(a)(3)......................  Unit Supervisor, NRC.
Sec.  70.205............................  Unit Supervisor, NRC.
Sec.  70.206............................  Director of Industry
                                           Operations or Section Chief,
                                           NRC.
Sec.  70.213............................  Chief, Financial Management
                                           Division.
Sec.  70.222(b).........................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.223............................  Chief, Revenue Section, NRC,
                                           or Director, Industry
                                           Operations.
Sec.  70.224(a)(2)......................  Unit Supervisor, NRC.
Sec.  70.227............................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.231(i)(3)......................  Section Chief, NRC.
Sec.  70.241(a)(8)......................  Section Chief, NRC.
Sec.  70.242(a) and (c).................  Section Chief, NRC.
Sec.  70.245(a), (c) and (d)............  Section Chief, NRC.
Sec.  70.251(a)(2)......................  Unit Supervisor, NRC.
Sec.  70.251(b).........................  Section Chief, NRC.
Sec.  70.253(b)(2)......................  Section Chief, NRC.
Sec.  70.263(d).........................  Section Chief, NRC.
Sec.  70.271(d)(1)......................  Section Chief, NRC.
Sec.  70.281(b)(2) and (3)..............  Section Chief, NRC.
Sec.  70.301(a).........................  Chief, Acquisition and
                                           Property Management Division.

[[Page 7451]]

 
Sec.  70.306(a).........................  Inspector, Specialist, Auditor
                                           or Special Agent.
Sec.  70.311............................  Chief, Document Services
                                           Branch, except the Director
                                           will establish stamps, marks
                                           or labels.
Sec.  70.333............................  Chief, NRC.
Sec.  70.411(b).........................  Unit Supervisor, NRC.
Sec.  70.413(a).........................  Unit Supervisor, NRC, or Area
                                           Supervisor.
Sec.  70.414(a).........................  Inspector, Specialist, Auditor
                                           or Special Agent to take
                                           samples. Unit Supervisor,
                                           NRC, to allow credit for such
                                           samples.
Sec.  70.416............................  Chief, Market Compliance
                                           Branch.
Sec.  70.433(a).........................  Section Chief, NRC.
Sec.  70.435(i).........................  Unit Supervisor, NRC.
Sec.  70.447............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise,
                                           Section Chief, NRC.
Sec.  70.471(a)(3)......................  Assistant Director (Alcohol
                                           and Tobacco), Assistant
                                           Director (Firearms,
                                           Explosives and Arson) or
                                           Chief, NRC to whom request is
                                           sent. Division Chief (Alcohol
                                           or Tobacco) or (Firearms,
                                           Explosives and Arson) to
                                           issue ruling.
Sec.  70.471(b).........................  Unit Supervisor, NRC, for
                                           matters concerning alcohol,
                                           tobacco, and firearms and
                                           ammunition excise tax. For
                                           all other matters, Area
                                           Supervisor.
Sec.  70.481............................  Section Chief, NRC.
Sec.  70.484--offers in compromise for    Assistant Director (Alcohol
 forfeiture under 26 U.S.C..               and Tobacco) or (Firearms,
                                           Explosives and Arson)
                                           depending on case.
Sec.  70.485............................  Assistant Director (Alcohol
                                           and Tobacco) or (Firearms,
                                           Explosives and Arson)
                                           depending on case.
Sec.  70.486............................  Unit Supervisor, NRC, Area
                                           Supervisor or Resident Agent
                                           In Charge/Group Supervisor.
Sec.  70.504(c)(2)......................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.506............................  For taxes in Puerto Rico,
                                           Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.507(g).........................  Unit Supervisor, NRC, Area
                                           Supervisor or Chief, Puerto
                                           Rico Operations.
Sec.  70.602(a) and (b).................  For claims filed in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.606............................  Unit Supervisor, NRC, Area
                                           Supervisor or Chief, Puerto
                                           Rico Operations.
Sec.  70.608............................  For claims filed in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.609............................  For claims filed in Puerto
                                           Rico, Chief, Puerto Rico
                                           Operations; otherwise, Unit
                                           Supervisor, NRC.
Sec.  70.701(a).........................  An ATF supervisor in the
                                           office of Alcohol and Tobacco
                                           or Firearms, Explosives and
                                           Arson to make rules other
                                           than Treasury Decisions.
Sec.  70.701(d)(2)(iv) (A)..............  Assistant Director (Alcohol
                                           and Tobacco).
Sec.  70.701(d)(2)(iv) (B) and (C)......  Assistant Director (Alcohol
                                           and Tobacco) or (Firearms,
                                           Explosives and Arson).
Sec.  70.802(a).........................  Unit Supervisor, NRC. Copy of
                                           abstract and statement
                                           available at ATF Library.
Sec.  70.802(c).........................  For
                                          (a) Certain information about
                                           applications for Federal
                                           Alcohol Administration Act
                                           Basic Permits as allowed by
                                           27 CFR 1.59; or
                                          (b) The business name and
                                           address of any Federal
                                           Alcohol Administration Act
                                           permittees
                                          Specialist, Clerk or Auditor
                                           in the office of Alcohol and
                                           Tobacco, or Inspector or
                                           Special Agent in the office
                                           of Field Operations;
                                           otherwise, Chief, Disclosure
                                           Division.
Sec.  70.802(d).........................  Specialist or Clerk, Alcohol
                                           Labeling and Formulation
                                           Division.
Sec.  70.802(e).........................  Unit Supervisor, NRC.
Sec.  70.802(f).........................  Chief, Alcohol and Tobacco
                                           Laboratory.
Sec.  70.803............................  a. Request for disclosure by
                                           Headquarters officer or
                                           employee. Deputy Director or
                                           Deputy Assistant Directors
                                           for offices except Executive
                                           Assistant for office of Field
                                           Operations, to approve, or by
                                           affixing the Director's
                                           signature to deny in whole or
                                           part.
                                          b. Request for disclosure by
                                           non-Headquarters officer or
                                           employee. Division Director/
                                           Special Agent in Charge,
                                           Chief, Laboratory Services,
                                           Chief, NRC, Chief, Audit
                                           Manager, Chief, NRC, Chief,
                                           National Licensing Center,
                                           Chief, or National Tracing
                                           Center Division, to approve,
                                           or by affixing the Director's
                                           signature to deny in whole or
                                           part.
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[FR Doc. 02-3941 Filed 2-15-02; 8:45 am]
BILLING CODE 4810-31-P