Code of Federal Regulations · Section
§ 71.107a — a Appropriate Ttb Officer's Decision
27 C.F.R. § 71.107a
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(a) When the appropriate TTB officer issues an initial decision in accordance with § 71.79, the decision shall become a part of the record. The decision shall consist of
(1) A brief statement of the issues involved in the proceedings;
(2) The appropriate TTB officer's findings and conclusions, as well as the reasons therefor; and
(3) The appropriate TTB officer's determination on the record.
Authorizing Statute
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Permits27 U.S.C. § 204
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Establishment26 U.S.C. § 5171