[Federal Register Volume 61, Number 115 (Thursday, June 13, 1996)]
[Rules and Regulations]
[Pages 29954-29956]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-14855]



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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Parts 70 and 71

[T.D. ATF-378; CRT 93-137]
RIN 1512-AB53


Statement of Procedural Rules

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of 
the Treasury.

ACTION: Treasury Decision, final rule.

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SUMMARY: This Treasury decision removes regulations in 27 CFR Part 71, 
Statement of Procedural Rules, which are duplicated in 31 CFR Part 1, 
Disclosure of Records. It also transfers certain regulations from 27 
CFR Part 71 to 27 CFR Part 70, resulting in the elimination of Part 71.

EFFECTIVE DATE: This final rule is effective August 12, 1996.

FOR FURTHER INFORMATION CONTACT: Nancy Bryce, Tax Compliance Branch, 
(202-927-8220) or Eric O'Neal, Disclosure Branch, (202-927-8480), 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue, NW, 
Washington, DC 20226.

SUPPLEMENTARY INFORMATION:

Background

    On February 21, 1995, President Clinton announced a regulatory 
reform initiative. As part of this initiative, each Federal agency was 
instructed to conduct a page by page review of all agency regulations 
to identify those which are obsolete or burdensome and those whose 
goals could be better achieved through the private sector, self-
regulation or state and local governments. In cases where the agency's 
review disclosed regulations which should be revised or eliminated, the 
agency would, as soon as possible, propose administrative changes to 
its regulations.
    The page by page review of all regulations was completed as 
directed by the President. In addition, on April 13, 1995, the Bureau 
published Notice No. 809 (60 FR 18783) in the Federal Register 
requesting comments from the public regarding which ATF regulations 
could be improved or eliminated. As a result of the Bureau's analysis 
of its regulations and the public comments received, a number of 
regulatory initiatives were developed which are intended to accomplish 
the President's goals.
    Pursuant to the President's directive, ATF reviewed 27 CFR part 71, 
Statement of Procedural Rules. ATF determined that there were 
regulations in part 71 which were largely duplicative of regulations 
found in 31 CFR part 1, Disclosure of Records. ATF also decided that 
certain regulations in part 71 should be transferred to 27 CFR part 70, 
Procedure and Administration, since they were related to the subject 
matter of part 70.
    Part 71 deals primarily with the procedures for the disclosure of 
records and the publication of rules, regulations, forms, and 
instructions. ATF has determined that the information contained in 
sections 71.21, 71.22, 71.23, 71.24, and 71.25 is largely duplicative 
of information already contained in 31 CFR part 1. Part 1 contains the 
regulations of the Department of Treasury concerning disclosure of 
records, and provides Appendices specifically relating to the component 
Bureaus of the Treasury Department, including ATF.
    ATF has decided that it is unnecessary to provide identical 
information regarding the disclosure of records in two separate titles 
of the Code of Federal Regulations. Thus, we are removing sections 
71.21--71.25 and Appendix A. So that users of Title 27 will know where 
to look for the ATF regulations on disclosure of records, we have added 
a new section which cross-references the disclosure regulations of the 
Department of Treasury. The new section also informs the public that 
inquiries regarding the disclosure of ATF records may be directed to 
the Chief, Disclosure Branch. The appendix in 31 CFR part 1 relating to 
ATF will be updated to reflect the locations where the public may 
inspect and copy ATF documents.
    Certain sections within part 71 contain information which is not 
found in 31 CFR part 1. Section 71.26 provides rules for disclosure of 
certain specified matters relating to ATF. Section 71.27 explains the 
procedures for requesting or demanding disclosure of records or 
information in testimony or related matters. Section 71.41 explains the 
procedures for issuing rules and regulations. Section 71.42 deals with 
the issuance of forms and instructions. All of these sections will be 
moved to 27 CFR part 70, since they relate to procedure and 
administration. In addition, the pertinent sections in part 70 relating 
to the scope of the part, and the definitions of terms used in the 
part, are amended to reflect the new sections incorporated from part 
71.
    As a result of these changes, part 71 will be removed from the Code 
of Federal Regulations. Certain other minor technical changes have been 
made to the regulations which have been redesignated in this final 
rule.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1980, Public Law 
96-511, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR 
Part 1320, do not apply to this final rule because no requirement to 
collect information is imposed.

Regulatory Flexibility Act

    The provisions of the Regulatory Flexibility Act relating to a 
final regulatory flexibility analysis (5 U.S.C. 604) are not applicable 
to this final rule because the agency was not required to

[[Page 29955]]

publish a notice of proposed rulemaking under 5 U.S.C. 553 or any other 
law.

Executive Order 12866

    It has been determined that this rule is not a significant 
regulatory action, because (1) it will not have an annual effect on the 
economy of $100 million or more or adversely affect in a material way 
the economy, a sector of the economy, productivity, competition, jobs, 
the environment, public health or safety, or State, local or tribal 
governments or communities; (2) Create a serious inconsistency or 
otherwise interfere with an action taken or planned by another agency; 
(3) Materially alter the budgetary impact of entitlements, grants, user 
fees, or loan programs or the rights and obligations of recipients 
thereof; or (4) Raise novel legal or policy issues arising out of legal 
mandates, the President's priorities, or the principles set forth in 
Executive Order 12866.

Administrative Procedure Act

    Because this final rule merely makes technical amendments and 
conforming changes to improve the clarity of the regulations, and 
removes information found elsewhere in the regulations, it is 
unnecessary to issue this Treasury decision with notice and public 
procedure under 5 U.S.C. 553(b).

Drafting Information

    The principal author of this document is Nancy Bryce, Tax 
Compliance Branch, Bureau of Alcohol, Tobacco and Firearms.

List of Subjects in 27 CFR Part 70

    Administrative practice and procedure, Authority delegations, 
Claims, Customs duties and inspection, Disaster assistance, Excise 
taxes, Freedom of information, Government employees, Law enforcement, 
Law enforcement officers, Privacy.

Authority and Issuance

    Chapter I of title 27, Code of Federal Regulations is amended as 
follows:

Part 70--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for Part 70 continues to read 
as follows:

    Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5064, 
5146, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 
5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 
6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 
6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 
6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656, 6657, 6658, 6665, 
6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 
7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 
7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-
7606, 7608-7610, 7622, 7623, 7653, 7805.


Secs. 71.26, 71.27, 71.41 and 71.42   [Redesignated]

    Par. 2-3. Sections 71.26, 71.27, 71.41 and 71.42 are redesignated 
as follows:

------------------------------------------------------------------------
                                                                  New   
                         Old section                            section 
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71.26........................................................     70.802
71.27........................................................     70.803
71.41........................................................     70.701
71.42........................................................     70.702
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    Par. 4. Section 70.1 is amended by adding paragraphs (e) and (f) to 
read as follows:


Sec. 70.1   General.

* * * * *
    (e) The regulations in Subpart H of this part relate to rules, 
regulations and forms. The most important rules are issued as Treasury 
decisions. This subpart also applies to the development and 
availability of tax return forms and instructions and other forms and 
instructions.
    (f) The regulations in Subpart I of this part relate to the 
disclosure of matters such as accepted offers in compromise, 
applications for permits, certificates of label approval, true 
identities of companies authorized to use trade names, information 
relating to the tax classification of a roll of tobacco wrapped in 
reconstituted tobacco, and comments received in response to a notice of 
proposed rulemaking. This subpart also applies to requests or demands 
for disclosure in testimony and in related matters.
    Par. 5. Section 70.11 is amended by adding two definitions in 
alphabetical order to read as follows:


Sec. 70.11   Meaning of Terms

* * * * *
    Delegate. Any officer, employee, or agency of the Department of the 
Treasury authorized by the Secretary of the Treasury directly, or 
indirectly by one or more redelegations of authority, to perform the 
function mentioned or described in the delegation order.
* * * * *
    Secretary. The Secretary of the Treasury or designated delegate.
* * * * *
    Par. 6. 27 CFR Part 70 is amended by adding a heading for Subpart 
H, immediately preceding the redesignated Sec. 70.701, to read as 
follows:

Subpart H--Rules, Regulations and Forms

    Par. 7. The newly redesignated Sec. 70.701 is amended by revising 
the first sentence of paragraph (a)(1), the first sentence in paragraph 
(d)(1) and the ninth sentence in paragraph (d)(1), removing the last 
sentence in paragraph (d)(1), and removing the last sentence in 
paragraph (d)(2)(i)(B) to read as follows.


Sec. 70.701  Rules and regulations.

    (a) Formulation. (1) Alcohol, tobacco, firearms, and explosives 
rules take various forms. * * *
* * * * *
    (d) Publication of rules and regulations. (1) General. All Bureau 
of Alcohol, Tobacco and Firearms regulations and amendments thereto are 
published as Treasury Decisions which appear in the Federal Register, 
the Code of Federal Regulations, and the quarterly Alcohol, Tobacco and 
Firearms (ATF) Bulletin. * * * The Bulletin is published quarterly and 
may be obtained, on a subscription basis, from the Superintendent of 
Documents, U.S. Government Printing Office, Washington, DC 20402.
* * * * *
    Par. 8. The newly redesignated Sec. 70.702 is amended by revising 
the first sentence of paragraph (a) to read as follows.


Sec. 70.702  Forms and instructions.

    (a) Tax return forms and instructions. Tax forms and instructions 
are developed by the Bureau to explain the requirements of Chapters 32, 
51, 52, and 53 of Title 26 of the United States Code or regulations 
issued thereunder, and are issued for the assistance of taxpayers in 
exercising their rights and discharging their duties under such laws 
and regulations. * * *
* * * * *
    Par. 9 . A new section 70.801 is added to read as follows:


Sec. 70.801  Publicity of information.

    For information relating to the disclosure of records that is not 
contained in this Subpart I, see 31 CFR Part 1 and the Appendix of that 
Part relating to the Bureau of Alcohol, Tobacco and Firearms. Direct 
further questions to the Chief, Disclosure Branch, Washington, DC 
20226, (202) 927-8480.
    Par. 10. 27 CFR Part 70 is amended by adding a heading for Subpart 
I, immediately preceding the new Sec. 70.801, to read as follows:

Subpart I--Disclosure

[[Page 29956]]

    Par. 11. The newly redesignated Sec. 70.802 is amended by revising 
the first sentence in paragraph (a), the first and third sentences in 
paragraph (d), the first sentence in paragraph (f) and the second and 
last sentences in paragraph (g) to read as follows:


Sec. 70.802  Rules for disclosure of certain specified matters.

    (a) Accepted offers in compromise. For each offer in compromise 
submitted and accepted pursuant to 26 U.S.C. 7122 in any case arising 
under Chapter 32 (relating to firearms and ammunition excise taxes) and 
Subtitle E (relating to alcohol, tobacco, and certain other excise 
taxes) of Title 26 of the United States Code, under section 107 of the 
Federal Alcohol Administration Act (27 U.S.C. 207) in any case arising 
under that Act, or in connection with property seized under Title I of 
the Gun Control Act of 1968 (18 U.S.C., Chapter 44) or title XI of the 
Organized Crime Control Act of 1970 (18 U.S.C., Chapter 40), a copy of 
the abstract and statement relating to the offer shall be kept 
available for public inspection, for a period of 1 year from the date 
of acceptance, in the office of the regional director (compliance) who 
received the offer and in the office of the Assistant Director (Liaison 
and Public Information), Bureau of Alcohol, Tobacco and Firearms, 
Washington, DC 20226. * * *
    (d) Information relating to certificates of label approval for 
distilled spirits, wine, and malt beverages. Upon written request, the 
Chief, Alcohol and Tobacco Programs Division, Bureau of Alcohol, 
Tobacco and Firearms, Washington, DC 20226, shall furnish information 
as to the issuance, pursuant to section 105(e) of the Federal Alcohol 
Administration Act (27 U.S.C. 205(e)) and Part 4, 5, or 7 of this 
chapter, of certificates of label approval, or of exemption from label 
approval, for distilled spirits, wine, or malt beverages. * * * The 
person making the request may obtain reproductions or certified copies 
of such certificates upon payment of the established fees prescribed by 
31 CFR 1.7. * * *
* * * * *
    (f) Information relating to the tax classification of a roll of 
tobacco wrapped in reconstituted tobacco. Upon written request, the 
Deputy Associate Director (Regulatory Enforcement Programs), Bureau of 
Alcohol, Tobacco and Firearms, Washington, DC 20226, shall furnish 
information as to a Bureau determination of the tax classification of a 
roll of tobacco wrapped in reconstituted tobacco. * * *
    (g) Comments received in response to a notice of proposed 
rulemaking. * * * Comments may be inspected in the Disclosure Branch, 
Bureau of Alcohol, Tobacco and Firearms, Washington, DC 20226. * * * 
The provisions of 31 CFR 1.7, relating to fees, apply with respect to 
requests made in accordance with this paragraph.

PART 71--STATEMENT OF PROCEDURAL RULES-- [REMOVED]

    Par. 12. 27 CFR Part 71 is removed.

    Signed: May 20, 1996.
John W. Magaw,
Director.

    Approved: May 24, 1996.
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 96-14855 Filed 6-12-96; 8:45 am]
BILLING CODE 4810-31-U