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TREASURY ORDER 120-01

Date: December 10, 2013
 
 SUBJECT:   Alcohol and Tobacco Tax and Trade Bureau
 
1.  PURPOSE.  By virtue of section 1111(d) of the Homeland Security Act of 2002, Title XI, Subtitle B, Pub. L. No. 107-296, 116 Stat. 2274, codified at 6 USC 531(d), and by the authority vested in the Secretary of the Treasury ("Secretary")  under 26 USC 7801(a) and 31USC 321(b), the Alcohol and Tobacco Tax and Trade Bureau (TTB) is established within the Department of the Treasury.
 
2.    SCOPE.  This Order applies to all bureaus, offices, and organizations in the Department of the Treasury, including the offices of Inspectors General within the Department.  The provisions of this Order shall not be construed to interfere with or impede the authorities or independence of the Department's Inspectors General.
 
3.   DELEGATION.   The Tax and Trade Bureau is designated as the Alcohol and Tobacco Tax and Trade Bureau ("TTB").  The head of the TTB is the Administrator ("Administrator"), who is appointed by the Secretary, and who shall perform duties as assigned by the Secretary or his designee pursuant to Treasury Order 111-02.
 
4.    REDELEGATION.   The Administrator may delegate any of the authority vested under this Order.  All delegations of authority in existence on January 23, 2003, by the Director of the Bureau of Alcohol, Tobacco and Firearms related to the administration and enforcement of the laws specified in paragraph 6, to positions established within TTB shall remain in effect until superseded or revised.
 
5.  DEFINITIONS.
 
    a.   The terms "Director, Bureau of Alcohol, Tobacco and Firearms," "Director," and similar references wherever used in completed administrative actions issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6 on or before January 23, 2003, shall mean the Administrator.
 
   b.   The terms "ATF officer" or "appropriate ATF officer," and all references to officers or employees of the Bureau of Alcohol, Tobacco and Firearms in completed administrative actions issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6, on or before January 23, 2003, shall apply to officers or employees of TTB.
 
6.   RESPONSIBILITIES.
 
   a.   Authorities, Functions, and Powers of the Administrator.  The Administrator shall
exercise the authorities, perform the functions, and carry out the duties of the Secretary in the administration and enforcement of:
 
    1)  Chapters 51 and 52 of the Internal Revenue Code of 1986 (IRC) (except for section 5011) and sections 7652 and 7653 of such Code insofar as they relate to the commodities subject to tax under such chapters;
 
    2)   Sections 4181 and 4182 of the IRC;
 
    3)   Chapters 61 to 80, inclusive, of the IRC, insofar as they relate to activities administered and enforced with respect to sections 4181 and 4182 and Chapters 51 and 52 and sections 7652 and 7653 of such Code insofar as they relate to the commodities subject to tax under such chapters; and
 
    4)  Title 27, United States Code.
 
  b.   Additional Authorities of the Administrator.  The Administrator shall possess full authority, powers, and duties to administer the affairs of and to perform the functions of TTB, including, without limitation, all management and administrative authorities and responsibilities granted and assigned to Bureau Heads or Heads of Bureaus in Treasury Orders and Treasury Directives.
 
7.   IMPLEMENTA'TION.
 
   a.   All completed administrative actions of the Bureau of Alcohol, Tobacco and Firearms, including but not limited to orders, determinations, rules, regulations, personnel actions, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges and forms issued, adopted or executed in connection with the administration and enforcement of the laws specified in paragraph 6 on or before January 23, 2003, shall continue in effect until superseded or revised.
 
   b.   Proceedings pending in the Bureau of Alcohol, Tobacco and Firearms on January 23, 2003, relating to the administration  and enforcement of the laws specified in paragraph 6, including but not limited to notices of proposed rulemaking, applications for licenses, permits, certificates, grants, and financial assistance, and personnel actions and other administrative proceedings, shall be under the authority of the Secretary and are delegated to the Administrator consistent with delegations from the Secretary to the Director of the Bureau of Alcohol, Tobacco and Firearms in effect on January 23, 2003.
 
   c. With the approval of the Secretary or his designee, the Administrator may issue regulations for the purposes of carrying out the authorities, functions, and duties delegated to him.
 
 8. PRIVACY ACT OF 1974, AS AMENDED, SYSTEMS OF RECORDS. All systems of records of the Bureau of Alcohol, Tobacco and Firearms related to the administration and enforcement of the laws specified in paragraph 6, that were in effect on January 23, 2003, shall be TTB systems of records and shall continue to be covered by the Federal Register notice published on August 30, 2001, at 66 Federal Register 45893, until superseded or revised.
 
9.   AUTHORITIES.
 
  a.   Section 1111 of the Homeland Security Act of2002, Title XI, Subtitle B, Pub. L. No.
107-296, 116 Stat. 2274, codified 6 USC 531.
 
  b.   26 USC 7801(a), 31 USC 321(b), and 26 USC 5011 as added by section 1126 of the Safe, Accountable, Flexible, and Efficient Transportation Equity Act of2005, Pub. L. No. 109-59 (2005), 119 Stat. 1144.
 
10. REFERENCES.
 
a.   Treasury Order 120-01 (formerly 221), "Establishment of the Bureau of Alcohol, Tobacco and Firearms," dated June 6, 1972 (superseded by Treasury Order 120-01 (Revised), "Alcohol and Tobacco Tax and Trade Bureau," dated January 24, 2003).
 
b.   Treasury Order 120-03, "Transfer of Functions to the Director, Bureau of Alcohol, Tobacco and Firearms, to Administer and Enforce 26 U.S.C. 4181 and 4182, Relating to Excise Tax on Firearms" dated November 5, 1990 (superseded by Treasury Order 120-01 (Revised), "Alcohol and Tobacco Tax and Trade Bureau," dated January 24, 2003).
 
c.   Treasury Order 111-02, "Oversight for the Alcohol and Tobacco Tax and Trade Bureau, and Customs Revenue Functions," dated April3, 2003.
 
d.   Treasury Order 101-05, "Reporting Relationships and Supervision of Officials, Offices and Bureaus, and Delegation of Certain Authority in the Department of the Treasury," dated January 10, 2011.
 
11. CANCELLATION. Treasury Order 120-01, "Alcohol and Tobacco Tax and Trade
Bureau," dated January 24, 2003, is superseded. 
 
12. OFFICE OF PRIMARY INTEREST.  Alcohol and Tobacco Tax and Trade Bureau and the Office of Tax Policy.
 
                                                                                               
/S/
Jacob J. Lew
Secretary of the Treasury
 
 
Last Updated: 10/24/2014 11:06 AM