March 25, 2010
Greetings! We hope you are having a happy and effective week! This edition includes the appointment of Gerry Isenberg as Director, Regulations and Rulings Division, and a refresher on the filing of a
disaster claim.
In the TTB Newsletter, we compile the top TTB news of the week and other helpful information about the Bureau and the Federal alcohol and tobacco laws and regulations we enforce. Please send any questions and/or comments to Executive Liaison for Industry Matters (industryliaison@ttb.gov) and/or State Liaison (stateliaison@ttb.gov). |
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GERRY ISENBERG APPOINTED DIRECTOR, REGULATIONS AND RULINGS DIVISION, EFFECTIVE 3/14/2010
Gerald (Gerry) Isenberg joined TTB in June 2006, as an Assistant Director in the Regulations and Rulings Division. In this position his work experience includes American viticultural area, wine, distilled spirits, and industrial alcohol issues, and to a lesser extent tobacco and beer issues. He also took a lead role in managing the Bureau's Disclosure (Freedom of Information Act and Privacy Act) and Information Collection (Paperwork Reduction Act) responsibilities.
Gerry came to TTB after 15 years of service at a Treasury "sister" agency, the Financial Management Service, where his responsibilities as a senior Financial Program Specialist included drafting legislation, regulations, and guidance. He played an integral part in the enactment and implementation of the Debt Collection Improvement Act of 1996 (DCIA). His Federal career has also included service with the U.S. Department of Agriculture as an Appeals Review Officer from 1988 to 1991. Prior to that, between 1977 and 1988, he worked at the Small Business Administration for a program that provided recovery loans to disaster victims, serving as an attorney/advisor, supervisory attorney, and in other management positions in field offices in New York, New Jersey, Florida, and California.
Gerry holds a Bachelor of Arts degree from Brooklyn College and a Juris Doctor degree from Brooklyn Law School. He is currently a member of the New York Bar.
WHEN DISASTER STRIKES
ATTENTION: RETAILERS, WHOLESALERS, IMPORTERS, EXPORT WAREHOUSE PROPRIETORS, AND MANUFACTURERS OF BEVERAGE ALCOHOL AND TOBACCO PRODUCTS:
Businesses may file claims with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for the payment (refund or allowance of credit) of Federal excise taxes paid on beverage alcohol or tobacco products lost, rendered unmarketable, or condemned by a duly authorized official under various circumstances, including where the President has declared a major disaster. Where to obtain further information, conditions on claims, and where to file claims, are described below.
Links to further information:
- For a list of disaster areas recently declared by the President, visit the Federal Emergency Management Agency Web site at http://www.fema.gov/.
- Use TTB Form 5620.8 to file a claim.
- Visit the TTB Web site at http://www.ttb.gov/tax_audit/atftaxes.shtml to view the current Federal alcohol and tobacco excise tax rates.
- Loss claims for alcohol and tobacco products are filed under current Federal regulations; view these regulations by clicking on these links - 27 CFR Part 70 (alcohol products) and 27 CFR Part 46 (tobacco products).
Claims are subject to a number of conditions, including:
- You must file your claim with TTB within 6 months from the date of a disaster. If the President declares or determines a major disaster, claims must be filed no later than 6 months from the date the President declared the major disaster.
- Products lost due to theft are not eligible for payment.
- For distilled spirits, wine, and beer, TTB will not allow claims for less than $250 for losses resulting from a disaster unless the President has declared a major disaster area. There is no minimum dollar amount placed on claims relating to presidentially declared disasters.
- For tobacco products, cigarette papers and tubes, the $250 minimum claim amount does not apply.
- TTB will not pay claims if you are indemnified for the amount of the Federal excise tax paid. For example, if your insurance policy covers the full amount that you paid for destroyed alcohol or tobacco products, including the amount paid for any excise tax, then you are not eligible to file a claim for those products.
- Your claim must state whether taxes were included in the purchase price of the products. If your claim includes imported products, you must state whether duties were included in the purchase price. Claims for customs duties must be submitted separately to U.S. Customs. Claims for tax on products of Puerto Rico must be filed with the government of Puerto Rico.
- You must prove that you owned the products at the time of the disaster with the intent to sell them.
- If your goods were in transit, you may be eligible for payment if you hold title to those goods. If any portion of your claim includes goods in transit, please include a statement indicating who held title at the time of the disaster.
- TTB will pay claims without interest on an amount equal to taxes paid or determined on distilled spirits, wine, beer or tobacco products lost, made un-merchantable, or condemned by a duly authorized official as a result of fire, flood, or other disaster. Before you destroy any un-merchantable or condemned products, contact TTB and ask if the Bureau wants to witness the destruction.
- 26 U.S.C. 5064, for alcohol, and 26 U.S.C. 5705 and 5708, for tobacco, are the sections of the Internal Revenue Code which will allow you to file your claim for payment under various circumstances relating to disasters.
Filing your claim:
File your claim(s) using TTB Form 5620.8 CLAIM — ALCOHOL, TOBACCO AND FIREARMS TAXES, and mail the form to the following address:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
Room 8002 Federal Office Building
550 Main Street
Cincinnati, Ohio 45202
For more information contact:
If you have questions regarding filing a claim or on Federal excise taxes, please call the National Revenue Center at: 1-877-882-3277 or 513-684-3334; or e-mail TTB at ttbquestions@ttb.treas.gov.
In addition:
When filing a claim, you must provide the following information on TTB Form 5620.8 in Item 10 for losses incurred:
- Distilled Spirits — Brand, type, bottle size, bottles per case, alcohol content (% or proof), number of cases, proof gallons per case, total in proof gallons, tax rate per unit, and total tax.
- Wine — Brand, type, bottle size, bottles per case, percent of alcohol by volume, liters per case, number of cases, total liters, tax rate per unit, and total tax.
- Beer — Brand, size of unit, number of units, tax rate per unit, and total tax.
- Tobacco Products and Cigarette Papers and Tubes — Brand, type of tobacco product, unit of measure, total quantity, tax rate, and total tax. Provide proof that the products were taxed at the rate you are claiming or were removed tax paid during the period that the rate was effective.
PLEASE NOTE: Supporting documentation is necessary to process your claim without delay. You must submit on the claim form any evidence or statement made by State or local officials regarding the condition of the property. You must include a copy of your insurance policy with your claim. If your records are lost, you must obtain other supporting documentation that might be available such as copies of invoices from your supplier, copies of inventory records from your accountant, or copies of banking or insurance records.