November 9, 1999
Mr. Richard Mascolo
Chief, Regulatory Division
Bureau of Alcohol, Tobacco and Firearms
Department of the Treasury
Washington, DC 20226
Re: Pre-published regulation - Increase on Tobacco Products and Cigarette Papers and Tubes
Amendments to 27 CFR Parts 270, 275, 290, 295, 296.
Dear Mr. Mascolo:
I have reviewed the Bureau of Alcohol, Tobacco & Firearms’ draft copy of a "final regulation" entitled:Increase on Tobacco Products and Cigarette Papers and Tubes. I have no direct comment on the substance of this pre-published regulation that amends the tax rates on the above products to reflect the statutory change made by Congress. I do have a procedural comment. Your letter was forwarded to me by the Administrator of the Small Business Administration. Under I.R.C. § 7805(f) the regulation should be sent to "the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business." If it is sent to the Administrator instead, then it generally takes some time to get here if at all and we may miss an opportunity to comment. .
Thank you for sending the pre-published regulation. Please do not hesitate to call on me or Russell Orban (205-6946 or russell.orban@sba.gov if we can be of further assistance.
With respect, I remain
Sincerely,
Jere W. Glover
Chief Counsel for Advocacy
* Last Modified: 6/14/01