§ 197.131 Exception.

The manufacturer need not keep the records required by § 197.130 (h) (i), and (j) where the nonbeverage product contains less than 3 percent of distilled spirits by volume, nor shall such records be required where nonbeverage products are sold by the producer direct to the consumer in retail quantities. The regional regulatory administrator may at any time require the keeping of such records upon at least 5 days' notice to the taxpayer.

§ 197.132 Form of record.

No particular form of record is prescribed, but the data required to be shown shall be readily ascertainable from the records kept by the manufacturer. Such records shall be kept complete and current at all times, and shall be retained by the manufacturer on the place covered by the special-tax stamp, and shall be open to inspection by ATF officers during regular business hours.

[20 FR 3430, May 17, 1955, as amended by T.D. 6549, 26 FR 1489, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

197.133 Retention of records.

Each manufacturer shall retain for a period of not less than 2 years all records required by this part, all Forms 179 received by him evidencing tax determination of the spirits, or commercial invoices as provided in § 197.130b, and all bills of lading received by him in respect of shipment of the spirits. In addition, a copy of each approved formula returned to the manufacturer shall be retained by him for not less than 2 years from the date he files his last claim for drawback under such formula. Such records, forms, and formulas shall be readily available during the manufacturer's regular business hours for examination and taking abstracts therefrom by ATF officers.

[T.D. 7130, 36 FR 12855, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]

involving adjudication required by statute to be determined on the record after opportunity for hearing, under laws administered by the Alcohol, Tobacco and Firearms Division, Internal Revenue Service.

[21 FR 1441, Mar. 6, 1956, as amended by T.D. 6389, 24 FR 4790, June 12, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 200.2 Liberal construction.

The regulations in this part shall be liberally construed to secure just, expeditious, and efficient determination of the issues presented. The Rules of Civil Procedure for the District Courts of the United States, where applicable, shall be a guide in any situation not provided for or controlled by this part, but shall be liberally construed, or relaxed when necessary.

§ 200.3 Forms prescribed.

The Director is authorized to prescribe all forms required by this part. Information called for shall be furnished in accordance with the instruction on the form or issued in respect thereto.

Application. "Application" shall mean any application for a permit under the Federal Alcohol Administration Act or Internal Revenue Code. The term "initial application" shall mean an application for an original permit for operations not covered by an existing permit. The term “renewal application" shall mean an application timely filed for the renewal of an existing permit.

Attorney for the Government. The attorney for the Government shall mean the attorney in the office of the chief counsel (assigned to the National or regional office) authorized to represent the regional regulatory administrator in the proceeding.

CFR. "CFR" shall mean the Code of Federal Regulations.

Citation. "Citation" shall include any notice contemplating the disapproval of an application (whether initial or renewal) or any order to show cause why a permit should not be suspended, revoked or annulled.

Director. The Director, the Department of the Treasury, Washington, D.C.

Initial decision. “Initial decision" shall mean the decision (order) of the regional regulatory administrator in any proceeding on an initial application for a permit, and the decision of the examiner in any proceeding on the suspension, revocation or annulment of a permit or on the disapproval of a renewal application.

I.R.C. "I.R.C." shall mean the Internal Revenue Code.

(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and Sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744)) [T.D. ATF-48, 43 FR 13543, Mar. 31, 1978]

§ 200.16 Other terms.

Any other term defined in the Federal Alcohol Administration Act (27 U.S.C. 201), the Internal Revenue Code (26 U.S.C.) or the Administrative Procedure Act (5 U.S.C. 1001) where used in the regulations in this part shall have the meaning assigned to it therein.

Permit. (a) Basic permit. "Basic permit❞ shall mean the document authorizing the person named therein to

engage in a designated business or activity under the Federal Alcohol Administration Act.

(b) Industrial use permit. “Industrial use permit” shall mean a document issued pursuant to section 5271(a), I.R.C., authorizing a person named therein to use distilled spirits free of tax, deal in or use specially denatured spirits free of tax, or recover specially or completely denatured spirits, as described therein.

(c) Operating permit. "Operating permit" shall mean the document issued pursuant to section 5171(b), I.R.C., authorizing the person named therein to engage in the business described therein.

Tobacco permit. “Tobacco permit” shall mean the document issued pursuant to section 5713(a), I.R.C., authorizing the person named therein to engage in the business described therein.

(e) Withdrawal permit. "Withdrawal permit" shall mean the document issued pursuant to section 5271 (a), I.R.C., authorizing the person named therein to withdraw tax-free spirits or specially denatured spirits, as specified therein.

Permittee. "Permittee" shall mean any person holding a basic permit under the Federal Alcohol Administration Act or the Internal Revenue Code, as aforesaid.

Person. "Person" shall mean an individual, trust, estate, partnership, association, company, or corporation.

Recommended decision. "Recommended decision" shall mean the advisory decision of the examiner in any proceeding on an initial application for a permit.

Regional regulatory administrator. The principal ATF regional official responsible for administering regulations in this part.

Respondent. "Respondent" shall mean any person holding a permit against which an order has been issued to show cause why such permit should not be suspended, revoked or annulled, or against the renewal of which a notice of contemplated disapproval has been issued.

U.S.C. "U.S.C." shall mean the United States Code.

(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and Sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744)) [T.D. ATF-48, 43 FR 13544, Mar. 31, 1978]

Subpart C-General

§ 200.25 Communications and pleadings.

All communications to the Government regarding the procedures set forth in this part and all pleadings, such as answers, motions, requests, or other papers or documents required or permitted to be filed under this part, relating to a proceeding pending before an administrative law judge, shall be addressed to the administrative law judge, at his post of duty or to the administrative law judge, in care of the regional regulatory administrator of the region in which the business of the applicant or respondent is operated or proposed to be operated to be forwarded to the examiner. Communications concerning proceedings not pending before an administrative law judge, should be addressed to the Regional regulatory administrator or Director, as the case may be. All pleadings should be filed in quadruplicate.

§ 200.26 Service on applicant or respond

ent.

All orders, notices, citations, motions and other formal documents, except subpoenas, required to be served under the regulations in this part may be served by mailing a signed duplicate original copy thereof to the permittee or applicant by registered mail, with request for return receipt card, at the address stated in his permit or application or at his last known address, or by delivery of such original copy to the permittee or applicant personally, or in the case of a corporation, partnership, or other unincorporated association, by delivering the same to an officer, or manager, or general agent thereof, or to its attorney of record. Such personal service may be made by any employee of the Internal Revenue Service or by any employee of the Treasury Department designated by the Secretary. A certificate of mailing and the return receipt card, or certificate of service signed by the person

nership, and a corporation or association may be represented by a bona

§ 200.28 Computation.

In computing any period of time prescribed or allowed by this part, the day of the act, event or default after which the designated period of time is to run, is not to be included. The last day of the period to be computed is to be included, unless it be a Saturday, Sunday or legal holiday, in which event the period runs until the next day which is neither a Saturday, Sunday or legal holiday. Pleading, requests, or other papers or documents required or permitted to be filed under this part must be received for filing at the appropriate office within the time limits, if any, for such filing.

§ 200.29 Continuances and extensions.

For good cause shown, the administrative law judge, Director, Regional regulatory administrator, or the administrative law judge, as the case may be, may grant continuances and as to all matters pending before him extend any time limit prescribed by the regulations in this part (except where the time limit is statutory).

(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and Sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744)) [21 FR 1441, Mar. 6, 1956. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 43 FR 13531, Mar. 31, 1978]

REPRESENTATION AT HEARINGS

§ 200.30 Personal representation.

Any individual or member of a partnership may after adequate identifica

sociation, upon showing of adequate authorization.

$200.31 Attorneys.

A respondent or applicant may be represented by an attorney: Provided, That such attorney is duly enrolled to practice before the Treasury Department under the provisions of 31 CFR Part 10 (Treasury Department Circular No. 230), and files in the proceeding a duly executed power of attorney to represent the applicant of respondent. See Conference and Practice Requirements, Internal Revenue Service, §§ 601.501-601.511 of this chapter. The regional regulatory administrator shall be represented in proceedings under this part by the attorney for the Government who is authorized to execute and file motions, briefs and other papers in the proceeding, on behalf of the regional regulatory administrator, in his own name as “Attorney for the Government”.

Subpart D-Compliance and Settlement

§ 200.35 Opportunity for compliance.

Except in proceedings involving willfulness or those in which the public interest requires otherwise, and the regional regulatory administrator so alleges in his citation, stating his reasons therefor, no permit shall be suspended, revoked or annulled, or application for renewal disapproved, unless, prior to the institution of proceedings, facts or conduct warranting such action shall have been called to the attention of the permittee, or applicant for renewal, by the regional regulatory administrator, in writing, and the permittee shall have been accorded an opportunity to demonstrate or achieve compliance with all lawful requirements, as set forth in section 9(b) of the Administrative Procedure Act. If the permittee fails to meet the requirements of the law and regulations within such reasonable time as may be specified by the regional regulatory administrator, proceedings for suspen