I've seen the TTB features in some movies and television series. They're kind of like a second-rate version of the ATF.
I've seen the TTB features in some movies and television series. They're kind of like a second-rate version of the ATF.
There's an interesting relationship between the ATF and the IRS. The ATF was under the IRS and Department of Treasury until 2003 when it was moved to Department of Justice. Well, most of it moved, but some stayed with the IRS and is now called the Alcohol and Tobacco Tax and Trade Bureau (TTB). If the next move the federal government makes against firearms is taxation, which has been the traditional weapon of enforcement against firearms ownership, then ramping up the IRS firearms enforcement bureau for taxation makes more sense than an increased budget for audits. I don't believe for a second that more than doubling the IRS's operating budget is for audit purposes. If crushing taxation designed to eliminate the American firearms industry is in the works then enforcement must be in place before that severe taxation is enacted.
I may be way out in left field on this but I feel like this substantial of a budget increase can't be for paperwork and audits and is for something much bigger. Links to additional material on the relationship between the TTB and the IRS below. Read on and tell me I'm nuts, that thousands of new "IRS" agents will just be doing paperwork.
26 U.S. Code § 7801 - Authority of Department of the Treasury. ... the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General ...
https://www.law.cornell.edu/uscode/text/26/7801
Except for a brief period during Prohibition era, ATF and its predecessor bureaus functioned within the U.S. Department of the Treasury for more than 200 years. In January of 2003, ATF’s functions and responsibilities were transferred to the Department of Justice.
The Homeland Security Act split the missions and functions of ATF into two agencies: The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) transferred to the U.S. Department of Justice, and the Alcohol and Tobacco Tax and Trade Bureau (TTB) remained with the U.S. Department of the Treasury.
https://www.atf.gov/our-history/atf-history-timeline
People often asked me how alcohol, tobacco, and firearms did all get lumped into one bureau. The simply answer is taxes. The National Firearms Act of 1934 was the first Federal gun control legislation. It imposed a making tax and a transfer tax on machine guns, silencers, short barrel shotguns—essentially gangster type weapons. Congress enacted the NFA under its taxing power rather than the interstate and foreign commerce power under the Constitution because of the Supreme Court’s narrow view of the latter cause at that time. The NFA is an excise tax as are the alcohol and tobacco excise taxes. These excise taxes were administered and enforced by the Bureau of Internal Revenue (the pre-1953 name of the Internal Revenue Service (IRS)).
ATF and TTB, history and status of the agency. https://www.beveragelaw.com/booze-rules/2018/3/14/atf-and-ttb-is-another-divorce-on-the-horizon-whats-going-on-with-the-agency
The Homeland Security Act (2002) renders functions of the Bureau of Alcohol, Tobacco and Firearms (ATF) into two new organizations. This Act creates with the Department of the Treasury a new Alcohol and Tobacco Tax and Trade Bureau (TTB) and moves certain law enforcement functions of ATF to the Department of Justice. Under the Act, the Alcohol and Tobacco Tax and Trade Bureau (TTB) [along with the IRS] is responsible for administration and enforcement of:
Sections 4181 and 4182 (Firearms and Ammunition Excise Taxes)
https://www.ttb.gov/about-ttb/statutory-authority-and-responsibility
26 U.S. Code § 4181 - Imposition of tax
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Articles taxable at 10 percent—
Pistols.
Revolvers.
Articles taxable at 11 percent—
Firearms (other than pistols and revolvers).
Shells, and cartridges.
There's an interesting relationship between the ATF and the IRS. The ATF was under the IRS and Department of Treasury until 2003 when it was moved to Department of Justice. Well, most of it moved, but some stayed with the IRS and is now called the Alcohol and Tobacco Tax and Trade Bureau (TTB). If the next move the federal government makes against firearms is taxation, which has been the traditional weapon of enforcement against firearms ownership, then ramping up the IRS firearms enforcement bureau for taxation makes more sense than an increased budget for audits. I don't believe for a second that more than doubling the IRS's operating budget is for audit purposes. If crushing taxation designed to eliminate the American firearms industry is in the works then enforcement must be in place before that severe taxation is enacted.
I may be way out in left field on this but I feel like this substantial of a budget increase can't be for paperwork and audits and is for something much bigger. Links to additional material on the relationship between the TTB and the IRS below. Read on and tell me I'm nuts, that thousands of new "IRS" agents will just be doing paperwork.
>26 U.S. Code § 7801 - Authority of Department of the Treasury. ... the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General ...
https://www.law.cornell.edu/uscode/text/26/7801
>Except for a brief period during Prohibition era, ATF and its predecessor bureaus functioned within the U.S. Department of the Treasury for more than 200 years. In January of 2003, ATF’s functions and responsibilities were transferred to the Department of Justice.
>The Homeland Security Act split the missions and functions of ATF into two agencies: The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) transferred to the U.S. Department of Justice, and the Alcohol and Tobacco Tax and Trade Bureau (TTB) remained with the U.S. Department of the Treasury.
https://www.atf.gov/our-history/atf-history-timeline
>People often asked me how alcohol, tobacco, and firearms did all get lumped into one bureau. The simply answer is taxes. The National Firearms Act of 1934 was the first Federal gun control legislation. It imposed a making tax and a transfer tax on machine guns, silencers, short barrel shotguns—essentially gangster type weapons. Congress enacted the NFA under its taxing power rather than the interstate and foreign commerce power under the Constitution because of the Supreme Court’s narrow view of the latter cause at that time. The NFA is an excise tax as are the alcohol and tobacco excise taxes. These excise taxes were administered and enforced by the Bureau of Internal Revenue (the pre-1953 name of the Internal Revenue Service (IRS)).
ATF and TTB, history and status of the agency. https://www.beveragelaw.com/booze-rules/2018/3/14/atf-and-ttb-is-another-divorce-on-the-horizon-whats-going-on-with-the-agency
>The Homeland Security Act (2002) renders functions of the Bureau of Alcohol, Tobacco and Firearms (ATF) into two new organizations. This Act creates with the Department of the Treasury a new Alcohol and Tobacco Tax and Trade Bureau (TTB) and moves certain law enforcement functions of ATF to the Department of Justice. Under the Act, the Alcohol and Tobacco Tax and Trade Bureau (TTB) [along with the IRS] is responsible for administration and enforcement of:
>**Sections 4181 and 4182 (Firearms and Ammunition Excise Taxes)**
https://www.ttb.gov/about-ttb/statutory-authority-and-responsibility
>26 U.S. Code § 4181 - Imposition of tax
>There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
>Articles taxable at 10 percent—
>Pistols.
>Revolvers.
>Articles taxable at 11 percent—
>Firearms (other than pistols and revolvers).
>Shells, and cartridges.
https://www.law.cornell.edu/uscode/text/26/7801
(post is archived)