Curious, was wondering if now that the BATFE is a division of the DOJ & has been since 2003, and since they were intended to be part of the Treasury to enforce the tax collecting part of the NFA, how that squares with their new position as part of DOJ? In other words, DOJ can prosecute tax evasion, but can they actually collect a tax?
I realize it doesn't matter, and this will never be a GOTCHA! moment, and the BATFE will be eternal, but still I find it odd how a department of the Federal Government which is clearly the law enforcement arm can also be in charge of collecting a tax.
I wish to be enlightened.
I think only the enforcement operations (i.e. BATF) were moved to DOJ.
The tax collection section stayed within Treasury.
Originally Posted By Hater:
I think only the enforcement operations (i.e. BATF) were moved to DOJ.
The tax collection section stayed within Treasury.
NFA checks are made payable to DOJ. The money still ends up in the general fund.
Revenue collection ia an executive function/ enforcement whether conducted by the Treasury or Justice Depts.
Effective January 24, 2003, BATF was split into two parts. The "Bureau of Alcohol, Tobacco, Firearms, and Explosives" was transferred to the Department of Justice. The tax people became the "Alcohol and Tobacco Tax and Trade Bureau" and remained under the Department of the Treasury. The BATFE still collects firearms related taxes and fees.
Most Federal agencies outside the Treasury Department collect some forms of fees or taxes.
