Excise Tax in The United States - Excise Tax Enforcement

Excise Tax Enforcement

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), formed in 1886, is a federal law enforcement organization within the United States Department of Justice (DOJ). Its responsibilities include the investigation and prevention of federal offenses involving the unlawful use, manufacture, and possession of firearms and explosives; acts of arson and bombings; and illegal manufacturing and trafficking of alcohol and tobacco products that avoid paying the federal excise taxes on these products.

The Internal Revenue Service (IRS) within the United States Department of the Treasury is responsible for collecting the over one million excise tax returns that collects almost $70 billion in excise taxes. IRS publication 510 lists all the forms, rates, rules etc. on federal excise tax collection. The IRS is authorized to sue people who violate the excise tax rules and have them incarcerated.