November 16, 2018
For briefing offers in compromise of liabilities and/or violations incurred under sections 4181 and 4182 and Chapters 51 and 52 of the Internal Revenue Code and/or liabilities and/or violations incurred under the Federal Alcohol Administration Act.
OFFER SUBMITTED BY (Name and address) OFFER IN COMPROMISE
Elgin Beverage Co. 300 Miles Parkway Bartlett, II 60103
AMOUNT OF OFFER – 325,000.00
TTB alleges that Elgin, “in and around February 2016,” “agreed to [facilitate] $10,000” payment to a licensed retailer(s) “through a third party marketing company” in exchange for the retailer(s) agreement to “carry and promote malt beverages imported and/or distributed” by Elgin.
TTB further alleges that “Elgin, through its substantial participation in the negotiations and facilitation of the payment, aided and abetted the ensuing alleged violations of the Federal Alcohol Administrations (FM) Act’s tied house prohibition in 27 U.S.C. § 205(b) and 27 CFR 6.21.” The proponent also allegedly failed to timely report a change of ownership and control, resulting in alleged violations of 27 U.S.C. 203(c) and § 204(g)(2) and 27 CFR §1.22, §1.43, and §1.44.