How to Avoid Common Pitfalls When Filing Permit Applications
By Vicki McCoy (513)648-7118

Although ATF strives for excellence in customer service, avoidable delays occur when application paperwork is received with errors and omissions. These unintentional errors most often appear on applications filed for new ATF permits - ATF Forms 5100.24 and 5230.4. The National Revenue Center offers these hints on what our customers can do to avoid the most common mistakes made on these forms:

ATF Form 5100.24, "Application For Basic Permit Under The Federal Administration Act".

ATF Form 5230.4, "Application For Permit Under 26 USC Chapter 52 Importer of Tobacco Products".

• The applications must include complete information on all persons involved with or who have a financial interest in the applicant's business.
  
  
• Owner/investor information must include the type of interest in the business, for example: any individual with a financial interest in the business, sole owner, partners, LLC member/manager, corporate officers and directors, and any person with more than 10% voting stock/interest in the company if applicable. The individual's name, title, how much stock/interest is held, dollar amount of the investment and the name, city and state of the financial institution for the source of funds invested must be specified. Other information such as date and place of birth, social security number and residency must be complete and accurate.
  
  
• If any investment comes from a "gift", such as from a father to son, all of the information of the person giving the gift must be shown on the application, along with the name, Social Security Number, date and place of birth, citizenship, gender; other names used and residence over the last five years. Please specify whether or not the gift giver will have any stock or other interest in the company.
  
  
• A background check will be conducted on all individuals who have given gifts that are invested in the new business.

The National Revenue Center is available with advice on how to complete permit applications and who must be listed on them. Please contact them at 800-398-2282 (513-644-3337) (e-mail: natlrevctr@cinc.atf.treas.gov). Written correspondence should be sent to: ATF National Revenue Center, 8002 Federal Office Building, 550 Main Street, Cincinnati, OH 45202. q

Regulations Corner

Recodification of Part 251, Importation of Distilled Spirits, Wines, and Beer
By Jennifer Berry (716) 434-8039

ATF published Treasury Decision (T.D.) ATF-479 in the Federal Register on May 8, 2002. This Final Rule recodifies 27 CFR Part 251, Importation of Distilled Spirits, Wines, and Beer. As part of continuing efforts to reorganize the part numbering system and to replace Internal Revenue Service numbers with ATF numbers, we are redesigning Part 251 and Part 27.

This T.D. makes no substantive changes to the import regulations. The Regulations Division plans to update these regulations in a later rulemaking project. The recodification is effective May 8, 2002. q

Delegation of Authority for Part 44
By Robert Ruhf (202) 927-8210

On May 8, 2002, the Federal Register published a final rule and a related ATF delegation order that concern ATF authorities for Part 44 of Title 27 of the Code of Federal Regulations. Part 44 contains regulations that govern the export of