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Treasury Department Order 221, supra, states in pertinent
part:
2. The Director [of the BATF] shall perform the
functions, exercise the powers, and carry out the duties of
the Secretary [of the Treasury] in the administration and
enforcement of the following provisions of law:
(a) Chapters 51 [Distilled Spirits, Wines and
Beer], 52 [Tobacco, Cigars, Cigarettes, and Cigarette
Papers and Tubes], and 53 [Machine Guns and Certain
Other Firearms] of the Internal Revenue Code of 1954
and section 7652 and 7653 of such Code insofar as they
relate to the commodities subject to tax under such
chapters;
(b) Chapters 61 to 80, inclusive, of the Internal
Revenue Code of 1954, insofar as they relate to
activities administered and enforced with respect to
chapters 51, 52, and 53 * * *
The plain language of Treasury Department Order 221, supra,
negates petitioner's conclusion that respondent's assessment and
collection authority with respect to the deficiencies in income
tax and additions to tax here at issue has been transferred to
the BATF. Specifically, paragraph 2(b) of Treasury Department
Order 221 states that the Order applies to chapters 61 to 80 of
the Internal Revenue Code "insofar as they relate to" (emphasis
added) activities administered and enforced with respect to
chapters 51 (alcohol), 52 (tobacco), and 53 (firearms).
Consequently, to the extent that chapters 61 to 80 govern
procedure and administration for income and other taxes, Treasury
Department Order 221, supra, by its plain terms has no
application. Accordingly, there is no basis for petitioner's
argument that there has been a transfer or elimination of
respondent's authority to act pursuant to chapters 61 to 80 with
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