If at any step in the collection process a taxpayer does not agree with a TTB employee under the authority of the appropriate TTB officer, the taxpayer has the right to discuss the matter with the employee's immediate supervisor. The TTB employee will give the taxpayer the name and telephone number of the person to be contacted. [T.D. ATF-301, 55 FR 47655, Nov. 14, 1990, as amended by T.D. TTB-91, 76 FR 5482, Feb. 1, 2011] Subpart F_Application of Section 6423, Internal Revenue Code of 1954, as
Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and
Beer
Source: T.D. ATF-376, 61 FR 31031, June 19, 1996, unless otherwise noted.
General