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TREAS/TTB RIN: 1513-AC56 Publication ID: Spring 2021 
Title: Removal of Obsolete Regulation Regarding Reward for Information Relating to Violations of Tax Laws Administered by the Alcohol and Tobacco Tax and Trade Bureau 
Abstract:

TTB’s reward for information relating to violations of tax laws administered by the Bureau regulations at 27 CFR 70.41 have been superseded by section 406 of the Tax Relief and Health Care Act of 2006, Public Law 109-432, and by section 41108 of the Balanced Budget Act of 2018, Public Law 115123. Therefore, TTB is revoking this outdated whistleblower reward claims regulation. As set forth in a memorandum of understanding between TTB and the Internal Revenue Service (IRS), all whistleblower reward determinations made under the Internal Revenue Code at 26 U.S.C. 7623 will be made by the IRS Whistleblower Office pursuant to IRS regulations and procedures. Public guidance on making whistleblower reward claims regarding violations of tax laws administered by TTB will be available on the TTB website.

 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 27 CFR 70.41   
Legal Authority: 26 U.S.C. 7623   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Direct Final Rule  09/00/2021 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael D. Hoover
Writer-Editor
Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW., Box 12,
Washington, DC 20005
Phone:202 453-2135
Fax:202 453-2694
Email: michael.hoover@ttb.gov