§71.2. Liberal construction.
27 C.F.R. § 71.2
The regulations in this part shall be liberally construed to secure just, expeditious, and efficient determination of the issues presented. The Rules of Civil Procedure for the U.S. District Courts (28 U.S.C. appendix), where applicable, shall be a guide in any situation not provided for or controlled by this part but shall be liberally construed or relaxed when necessary.
Notes, amendments, and revision history
Amendments
[T.D. ATF-92, 46 FR 46917, Sept. 23, 1981, as amended by T.D. TTB-196, 89 FR 87952, Nov. 6, 2024]
Authority
Authority: 5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204.
Source
Source: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.
Amendments
[T.D. ATF-92, 46 FR 46917, Sept. 23, 1981, as amended by T.D. TTB-196, 89 FR 87952, Nov. 6, 2024]