{"data":{"id":"us/27-cfr-70.486","jurisdiction":"us","citation":"27 CFR 70.486","heading":"Managerial review.","body":"If at any step in the collection process a taxpayer does not agree with a TTB employee under the authority of the appropriate TTB officer, the taxpayer has the right to discuss the matter with the employee's immediate supervisor. The TTB employee will give the taxpayer the name and telephone number of the person to be contacted.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9f4058697f9531e194459de21bd2b58da2676f3d1635794e3a755e61cb673975","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.485","next":"us/27-cfr-70.501"},"notice":"GroundRules: Original legal text. Not legal advice."}