StacksVerified U.S. regulatory reference

27 CFR §70.447

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
Where the evidence disclosed by investigation establishes that additional or delinquent tax liability has been incurred and not paid, the appropriate TTB officer will list the tax as an assessment. Notification and demand for payment of assessed taxes will be issued to the taxpayer by the appropriate TTB officer.