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TTB NEWSLETTER | Weekly News

December 13, 2019


IN THIS ISSUE

Greetings! This week’s top news includes a recent agreement between TTB and the IRS formalizing procedures to process whistleblower claims, and information about when frozen dessert products are classified as distilled spirits.

TTB AND IRS PARTNER IN WHISTLEBLOWER PROGRAM

On December 3, 2019, TTB signed a Memorandum of Understanding (MOU) with the Internal Revenue Service (IRS) to participate with the IRS Whistleblower Program. This program allows TTB and the IRS to process whistleblower claims for award as authorized by internal revenue laws that TTB administers and enforces.

Individuals must directly submit a whistleblower claim to the IRS by completing the IRS Form 211, Application for Award for Original Information. The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of proceeds.

The IRS is looking for solid information and significant federal tax issues – the whistleblower program is not a program for resolving personal problems or disputes about a business relationship.

The whistleblower program is only intended for tips relating to violations of the Internal Revenue Code. For tips related to TTB’s other authorities, such as trade practice violations or label fraud, please use the TTB Tip Line.

See the TTB and IRS Whistleblower Program page for additional information.

WHEN ARE FROZEN DESSERT PRODUCTS REGULATED AS ALCOHOL BEVERAGES?

Frequently Asked Question (FAQ) S15 describes the criterion we use to make case-by-case determinations on whether or not a frozen product, such as ice cream or ice pops, made with distilled spirits is a nonbeverage product or regulated as beverage alcohol.  This evaluation determines such things as:

  • whether or not a TTB permit/registration is required to manufacture it,
  • if it is subject to TTB labeling and advertising regulations,
  • whether the manufacturer may file for drawback of taxes paid on the spirits used.

For additional information read Distilled Spirits FAQ S15 on the Distilled Spirits FAQs page.

 

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