Alcohol and Tobacco Tax and Trade Bureau

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Alcohol and Tobacco Tax and Trade Bureau
Agency overview
Formed	January 24, 2003
Preceding agency	Bureau of Alcohol, Tobacco, and Firearms
Headquarters	Washington, D.C.
Employees	531 (2006)
Agency executive	John J. Manfreda, Administrator
Parent agency	Department of the Treasury
Website
www.ttb.gov

The Alcohol and Tobacco Tax and Trade Bureau, statutorily named Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury. On January 24, 2003, the Homeland Security Act of 2002 (the Act) split functions of the Bureau of Alcohol, Tobacco and Firearms (ATF), into two new organizations with separate functions. First, the Act established The Alcohol and Tobacco Tax and Trade Bureau (TTB) under the Department of the Treasury. Second, the Act transferred certain law enforcement functions from Treasury to the Department of Justice. The ATF law enforcement functions were transferred to the Justice Department and was renamed the Bureau of Alcohol, Tobacco, Firearms and Explosives.

TTB's Field Operations are organized into five divisions:^[1]

1. National Revenue Center: reconciles returns, reports, and claims; screens applications and promptly issues permits; and provides expert technical assistance for industry, the public and government agencies to ensure fair and proper revenue collection and public safety.^[2]
2. Risk Management: develops, implements, and maintains monitoring programs for collecting the revenue due the Federal Government and protecting the public, and ensures resources are effectively used.^[3]
3. Tax Audit: verifies the proper payment of alcohol, tobacco, firearms and ammunition excise taxes and ensures compliance with laws and regulations by taxpayers in a manner that protects the revenue, protects the consumer, and promotes voluntary compliance.^[4]
4. Trade Investigations: comprises investigators who ensure industry compliance with the laws and regulations administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). TID's investigators: --Ensure only qualified applicants are granted permits to engage in the production and distribution of alcohol and tobacco; --Investigate allegations of trade practice violations in the marketplace; --Examine Certificates of Label Approvals (COLAs) to deter unauthorized usage; --Promote voluntary compliance with the laws and regulations enforced by TTB; --Prevent misleading labeling and advertising of alcohol beverages; --Ensure public safety by responding to credible information suggesting a health-related contamination or adulteration of an alcohol product; and --Conduct investigations of suspected alcohol or tobacco tax evasion.^[5]
5. Tobacco Enforcement Division: protects the revenue and promotes voluntary compliance by monitoring the domestic tobacco trade, ensuring only qualified applicants enter the tobacco trade, ensuring compliance with the tax laws relating to tobacco, and facilitating TTB's enforcement functions in cases of non-compliance.^[6]

Also, the Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code (IRC) and the Federal Alcohol Administration Act (the Act). The Act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most alcohol beverages prior to their introduction into interstate commerce. ALFD acts on these COLAs to ensure that products are labeled in accordance with Federal laws and regulations. ALFD also examines formulas for wine and distilled spirits, statements of process, and pre-import applications filed by importers and proprietors of domestic distilled spirits plants, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with Federal laws and regulations.^[7]

See also

• American Viticultural Area
• Alcohol advertising
• Tobacco advertising

References

External links

• Tax and Trade Bureau website
• History of TTB
• Alcohol, Tobacco, Firearms and Explosives website
• National Conference of State Liquor Administrators (all state administrators)
• Proposed and finalized federal regulations from the Alcohol and Tobacco Tax and Trade Bureau

v • d • e Agencies under the United States Department of the Treasury Secretary of the Treasury Deputy Secretary of the Treasury Alcohol and Tobacco Tax and Trade Bureau · Community Development Financial Institution Fund · Treasury Inspector General for Tax Administration · Internal Revenue Service · Office of the Comptroller of the Currency · Office of Thrift Supervision · Office of Tax Policy Under Secretary of the Treasury for International Affairs Office of East Asia · Office of South and Southeast Asia Nations · Office of Europe & Eurasia · Office of the Western Hemisphere · Office of International Monetary Policy · Office of Banking and Securities · Office of International Debt Policy · Office of Development Policy · Office of Financing Operations · Office of African Nations · Office of the Middle East & North Africa · Office of International Trade · Office of International Investment · Office of Trade Finance · Office of Technical Assistance · Office of Risk & Research Analysis · Exchange Stabilization Fund Under Secretary of the Treasury for Domestic Finance Advanced Counterfeit Deterrence · Bureau of the Public Debt · Federal Financing Bank · Financial Management Service · Office of Debt Management · Office of Financial Institutions · Office of Financial Markets · Office of Financial Stability · Office of Fiscal Service Under Secretary of the Treasury for Terrorism and Financial Intelligence Office of Terrorism and Financial Intelligence · Office of Terrorist Financing and Financial Crimes · Office of Intelligence and Analysis · Office of Foreign Assets Control · Financial Crimes Enforcement Network · Treasury Executive Office for Asset Forfeiture Treasurer of the United States Bureau of Engraving and Printing • Treasury Building • United States Mint