Its Firearms And Tobacco Tax Responsibilities example essay topic

ATF stands for The Bureau of Alcohol, Tobacco and Firearms they are basically a law enforcement organization within the United States Department of Treasury with unique responsibilities dedicated to reducing violent crimes, collecting revenue, and protecting the public. ATF enforces the Federal laws and regulations relating to alcohol, tobacco, firearms, explosives and arson by working directly and in cooperation with others to: Suppress and prevent crime and violence through enforcement, regulation, and community outreach, Ensure fair and proper revenue collection, Provide fair and effective industry regulation, Support and assist Federal, State, local, and international law enforcement. They provide innovative training programs in support of criminal and regulatory enforcement functions. Along with that the ATF has certain values that they go by and always try to follow. They try their best to always, set and uphold the highest standards of excellence and integrity; provide quality service and promote strong external partnerships; and develop a diverse, innovative, and well-trained work force in order to collectively achieve their goals. In conclusion The Bureau of Alcohol, Tobacco and Firearms (ATF) must respond to the public outcry against crime, violence, and other threats to public safety.

They must also continue to do their part to maintain the economic stability of the country. Their main vision will help them chart the course to change the way they serve the public and achieve new levels of effectiveness and teamwork. In the alcohol beverage industry, the Bureau regulates the qualification and operations of distilleries, wineries, and breweries, as well as importers and wholesalers in the industry. ATF has established mutually beneficial working relationships to minimize the regulatory burdens on businesses while still providing necessary government oversight and protecting consumer interests.

Consumers of alcohol beverage products are protected by several functions unique to ATF. The ATF National Laboratory Center (NLC) is the premier tester of new products coming onto the market. The NLC tests products to ensure that all regulated ingredients are within legal limits in order to protect consumers from identifiable health risks in accordance with the Food and Drug Administrations (FDA) recommendations. To ensure alcohol beverage labels do not contain misleading information and adhere to regulatory mandates, the ATF Alcohol Labeling and Formulation Branch examines all label applications for approval. The goals of the alcohol program are to ensure the collection of alcohol beverage excise taxes; to provide for accurate deposit and accounting for these taxes; to prevent entry into the industry by criminals or persons whose business experience or associations pose a risk of tax fraud; and to suppress label fraud, commercial bribery, diversion and smuggling, and other unlawful practices in the alcohol beverage marketplace. The goals of the tobacco program are to ensure the collection of tobacco excise taxes and to qualify applicants for permits to manufacture or import tobacco products or to operate tobacco export warehouses.

Tobacco inspections verify an applicant's qualification information, check the security of the premises, and ensure tax compliance. ATF investigates in violation of Federal law and sections of the Internal Revenue Code. ATF recognizes the role that firearms play in violent crimes and pursues an integrated regulatory and enforcement strategy. Investigative priorities focus on armed violent offenders and career criminals, narcotics traffickers, narco-terrorists, violent gangs, and domestic and international arms traffickers. Sections 924 (c) and (e) of Title 18 of the United States Code provide mandatory and enhanced sentencing guidelines for armed career criminals and narcotics traffickers as well as other dangerous armed criminals. ATF uses these statutes to target, investigate and recommend prosecution of these offenders to reduce the level of violent crime and to enhance public safety.

ATF also strives to increase State and local awareness of available Federal prosecution under these statutes. To curb the illegal use of firearms and enforce the Federal firearms laws, ATF issues firearms licenses and conducts firearms licensee qualification and compliance inspections. In addition to aiding the enforcement of Federal requirements for gun purchases, compliance inspections of existing licensees focus on assisting law enforcement to identify and apprehend criminals who illegally purchase firearms. The inspections also help improve the likelihood that crime gun traces will be successful, since inspectors educate licensees in proper record keeping and business practices. Compliance inspections target licensees likely to divert firearms from legitimate trade to criminal use and dealers with a history of poor compliance. The ATF Laboratories have a distinguished history that dates back to 1886.

From two scientists working in the attic of the Treasury building, they have grown to a staff of over 120 professionals working in four laboratories in three cities. In 1999 the ATF Laboratories: analyzed 7,230 alcohol and tobacco samples; processed 7,973 new alcohol product applications; processed 2,673 forensic cases; spent 176 days providing expert testimony in the courts; spent 324 days at crime scenes; respond to 42 National Response Team Activation, and spent 397 days providing training to Federal, state and local investigators and examiners. ATF is the premier laboratory in the world in the combined areas of alcohol, tobacco, firearms, explosives, and fire debris analysis. Their dedication to this is evident in the Mission, Vision, and Values statements created by their staff in 1992. The Office of Laboratory Services is also proud of the important part it plays in supporting the Bureau's strategic goals. Vice President Al Gore has recognized their efforts through the presentation of two "Hammer Awards" which symbolize excellence in government reinvention.

As further recognition of their progress Congress has appropriated $82 million for the construction of a new 200,000 square foot National Laboratory and Fire Investigation Research and Education Center in suburban Maryland. Completion of the Laboratory is expected in September, 2001. In 1998 they deployed their first mobile laboratory which was designed to allow examination of evidence at the scene of a fire or explosion. Their second mobile laboratory will be delivered in March, 2000. Technical excellence, customer satisfaction, and continuous improvement have been the hallmarks of the ATF laboratories since 1886. They plan to continue to work hard to build upon this success as they enter their third century of public service.

The U.S. Bureau of Alcohol, Tobacco and Firearms (ATF) is a tax-collecting, enforcement and regulatory arm of the U.S. Department of the Treasury. In common with all other members of the executive branch, ATF's responsibility is established by congressional action. ATF cannot enact a law, nor can it amend the law. Charged as it is with fiscal oversight of some of the most controversial topics in Western civilization, ATF strives to maintain professional neutrality while giving a 35-to-1 return on every dollar it spends. ATF has the best cost-to-collection ratio in the federal family. ATF is the youngest tax-collecting Treasury agency, separated from the Internal Revenue Service by Treasury Department Order No. 120-1 (former No. 221), effective 1 July 1972.

Notwithstanding, ATF traces its roots across two hundred years of American history. In 1789 under the new Constitution, the first Congress imposed a tax on imported spirits to offset a portion of the Revolutionary War debt assumed from the states. Administration of duties fell to the Department of the Treasury, whose Secretary, Alexander Hamilton, had suggested them. Congressional lawmakers were favorably impressed by the results. The imports tax was augmented by one on domestic production in 1791. Taxpayers had grumbled over import duties.

Some of them greeted the domestic levy - as they do today - with political resistance, escalating in that early case to the short-lived Whisky Rebellion of 1794. Both revenue sources survived rebellion - as they do today. Although these particular taxes were eventually abolished, similar devices for revenue came and went as needed until 1862. By Act of 1 July 1862, Congress created an Office of Internal Revenue within the Treasury Department, charging the commissioner with collection, among others, of taxes on distilled spirits and tobacco products that continue, with amendments, today. Because taxation so often does evoke resistance, including criminal evasion, during 1863 Congress authorized the hiring by Internal Revenue of "three detectives to aid in the prevention, detection and punishment of tax evaders". Tax collecting and enforcement were now under one roof.

Before decade's end, the Office of Internal Revenue had its own counsel, another component descending in unbroken line to ATF today. In 1875 federal investigators broke up the "Whisky Ring", an association of grain dealers, politicians and revenue agents that had defrauded the government of millions of dollars in distilled spirits taxes. Responding to the scandal, Congress undertook the first Civil Service reform acts, acknowledging formally that effectiveness of law depends on the quality of its administrators. The commissioner's annual report for 1877 refers to his office as the Bureau of Internal Revenue, a title that it retained for the next seventy-five years. In 1886, a single employee from the Department of Agriculture came to the Bureau of Internal Revenue under authority of the Oleomargarine Act to establish a Revenue Laboratory.

The first samples received in the laboratory that 29 December were of butter suspected of adulteration with oleomargarine. In its second century, ATF's laboratory staff includes - but is not limited to - chemists, document analysts, latent print specialists, and firearms and tool mark examiners, supported by its own highly sophisticated facilities at Rockville, Maryland, Atlanta, Georgia, and Walnut Creek, California. That first chemist would recognize some aspects of laboratory service today (analysis of alcohol and tobacco products, for instance) although tools such as chromatography and electrophoresis might seem magic. There was nothing in 1886 to foreshadow the Laboratory's sought-after forensic skills in arson, explosives, and criminal-evidence examination, a resource now available to law enforcement personnel worldwide. Ratification of the Eighteenth Amendment to the Constitution in 1919, in combination with the Volstead Prohibition Enforcement Act of that year, brought to prominence those officers - 'revenoors' - charged with investigating criminal violations of the Internal Revenue law, including illicit manufacture of liquors, who coalesced by 1920 into the Prohibition Unit. Evolution of this unit reflects the difficulty of enforcing a nation-wide ban on "manufacture, sale or transportation of intoxicating liquors for beverage purposes".

Internal Revenue's orientation has been toward collection throughout its history. Enforcement efforts, albeit necessary, never came easily. On April Fool's Day, 1927, Treasury elevated the Prohibition Unit to bureau status within the department. Congress was impatient with the results. On 1 July 1930 Congress created certain confusion for later historians by transferring "the penal provisions of the national prohibition act" from Treasury's Bureau of Prohibition (which then ceased to exist) to the Department of Justice's new Bureau of Prohibition - with an important exception: tax-related and regulatory activities, "the permissive provisions", remained at Treasury, under a new Bureau of Industrial Alcohol. The most illustrious enforcer during that tumultuous era was Eliot Ness, the "T-man" who toppled Chicago's organized-crime king Al Capone on tax-evasion charges.

The Twenty-first Amendment to the Constitution, repealing Prohibition, achieved ratification with unanticipated speed by 5 December 1933, catching Congress in recess. As an interim measure to manage a burgeoning legitimate alcohol industry, by executive order under the National Industrial Recovery Act, President Franklin Roosevelt established the Federal Alcohol Control Administration (FACA). The FACA, in cooperation with the Departments of Agriculture and Treasury, endeavored to guide wineries and distilleries under a system based on brewers' voluntary codes of fair competition. The FACA was relieved of its burden - and effectively vanished from history - after just twenty months, when President Roosevelt in August 1935 signed the Federal Alcohol Administration (FAA) Act. The new FAA received a firm departmental assignment: Treasury once more found itself regulating the alcohol industry.

Although Prohibition was officially over, the era's side effects continued for decades to mold the shape of ATF. On 10 March 1934 Justice's Prohibition enforcement duties folded into the infant Alcohol Tax Unit (ATU), Bureau of Internal Revenue, Department of the Treasury. At the same time, the FAA, functioning independently within Treasury, was carrying forward its mandate to collect data, to establish license and permit requirements, and define the regulations that ensure an open, fair marketplace for the alcohol industry and the consumer. In 1940 the FAA as an Administration merged with the ATU. The FAA Act continues today as one foundation of ATF's enabling legislation.

National dismay over the weaponry wielded so conspicuously by organized crime during Prohibition led to passage in 1934 of the National Firearms Act, followed in four years by the Federal Firearms Act. The newly regulated articles might be firearms, but taxes were involved as ever. The Miscellaneous Tax Unit, Bureau of Internal Revenue, collected the fees. In 1942 enforcement duties for the "Firearms Program" fell to the ATU, which was accustomed to managing controversial industries.

In a major Internal Revenue reorganization of 1952, the nearly-century-old Miscellaneous Tax Unit was dismantled. Its firearms and tobacco tax responsibilities went to the ATU. The Bureau of Internal Revenue became the Internal Revenue Service (IRS) we know today. Acknowledging a portion of ATU's new burden, IRS renamed it the Alcohol and Tobacco Tax Division.

This incarnation lasted until 1968 passage of the Gun Control Act, which gave to the laboratory, among other things, responsibility for explosives. The division title shifted to Alcohol, Tobacco and Firearms (ATF) Division. Title XI of the Organized Crime Control Act in 1970 (Title XI) formalized ATF Division explosives expertise. In the same year, moved by a growing perception that the IRS's revenue-collecting bias did not reflect ATF Division's enforcement skills, overtures began toward ATF independence. Treasury Department Order No. 120-1 (originally No. 221), effective 1 July 1972, transferred to ATF from IRS those functions, powers and duties related to alcohol, tobacco, firearms, and explosives. (During the mid-1970's at Treasury's direction ATF briefly assumed responsibility for wagering laws; that task returned to the IRS in less than 3 years.) Throughout the 1970's, based on determination that accelerant's used in arson, when explosions might occur, meet Title XI's definition of explosives, ATF began demonstrating in court its ability to prove arson.

In the Anti-Arson Act of 1982, Congress amended Title XI to make it clear that arson is a federal crime, giving ATF responsibility for investigating commercial arson nationwide. ATF continues a mutually beneficial interface with its legitimate industries, while refining unique enforcement skills. With developments such as the state-of-the-art Integrated Ballistic Identification System (a computerized matching program for weapons and the ammunition fired from them), accelerant- and explosives / weapons -detection canines, and the Gang Resistance Education and Training (GREAT) program (which gives children the tools to resist membership in violent gangs), ATF leads and supports law enforcement internationally. In its first quarter-century ATF has had only 4 Directors: Rex Davis, G.R. Dickerson, Stephen Higgins, and John Maga w. The director is appointed by the secretary of the Treasury, and reports to the under secretary (enforcement).

ATF headquarters are in Washington, D.C., although most personnel and many ATF operations are decentralized throughout the country, with a few stations overseas. ATF agents, inspectors, and support staff are involved in investigating some of the most violent crimes in society, in regulating some of the most important and sensitive industries in America, and in collecting over $13 billion in annual revenue. ATF is a young federal agency, yet it is heir to the whole experience and proud tradition of "these United States.".