Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.70.486 Managerial review

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.