Abstract
Attempts to divert alcoholic drinks and tobacco products from legitimate distribution networks to avoid federal and state excise taxes and fees are investigated by the ATF (Alcohol, Tobacco, Firearms, and Explosives) of the United States Department of Justice. Some individuals smuggle alcoholic beverages and tobacco products from one state to another to avoid paying taxes on them. Others engage in the illicit manufacturing and sale of counterfeit items over the internet. Approximately $5 billion in unpaid excise taxes is projected to be lost to the federal and state governments each year as a result of cigarette theft (Whitney, 2020). The proper use of alcoholic beverages, tobacco products, firearms, and explosives (collectively known as ATF) has been the subject of numerous debates and conflicts throughout history.
The federal law enforcement agency is in charge of protecting communities from violent criminals, illegal gun trafficking, illegal explosives use and storage, and the diversion of illicit alcohol and tobacco products from the legal market (Whitney, 2020). The ATF is a division of the United States Justice Department. Since its inception, the use of ATF has evolved in response to bad historical events, public opinion, and legal requirements. However, this school is very strict about age restrictions. Tobacco products and alcoholic drinks are not available for purchase by minors under the legal drinking age of 21 or 19. In addition, in this state, permission is required to carry a handgun. Numerous laws change from state to state as a result of the choices of governors. In certain cases, the severity of a situation might differ depending on who you ask. Alcohol is widely used, especially among children.
Introduction
Narcotics trafficking is handled by the ATF (Alcohol, Tobacco, Firearms, and Explosives), a division of the United States Department of Justice that is in charge of the problem. The ATF is in charge of protecting Americans from potentially dangerous and unlawful activities such as those involving alcohol, cigarettes, weapons, and explosives, amongst other substances (Andrade et al., 2020). The ATF’s goal is to reduce the likelihood of violent crime occurring by investigating crimes and regulating the weapons and explosives industry.
Preventing terrorism, reducing violent crime, and protecting the general public are some of the goals of the Department of Homeland Security, which is mandated by the United States Constitution and laws, among other things (the Bureau of Alcohol, Tobacco, Firearms, and Explosives). In addition to its primary function of law enforcement, the ATF is tasked with the task of collecting tax revenue as well. Alcoholic beverages, cigarettes, ammunition, and firearms are all subject to taxation under the jurisdiction of this organization. It is responsible for the collection of taxes on explosives and firearms. The ATF is responsible for ensuring that the interests of the American people are properly safeguarded.
The ATF History
Regulatory and taxation authority for the items and services listed above has been held by the ATF since the first day of July 1972, when it was established. Since its inception on the same day as the Bureau of Investigation, ATF has functioned as a virtual replica of the former. Initially, these responsibilities fell under the purview of the Department of the Treasury. On July 1, 1862, the United States Internal Revenue Service (IRS) was established in Washington, DC. Taxes on alcoholic beverages and tobacco products were placed in the hands of this new entity, which was in complete command of the situation at the time. Tax evaders were to be pursued by the Internal Revenue Service’s enforcement division, which was responsible for this. Under the terms of prohibition enforcement statutes and the 18th Amendment, it was unlawful to manufacture or transport alcoholic beverages.
The Internal Revenue Service (IRS) was tasked with the responsibility of enforcing these statutes and regulations. This Prohibition Unit was established in 1920 in the New York city. It was the concern of this group to see to the regulation of alcoholic beverages. The Prohibition Unit was established by the Treasury Department on April 1, 1927, and falls under its jurisdiction. The Department of Justice was established by the United States Congress in 1930 as a division of the Department of Justice (DOJ) (DOJ). The restriction was to be implemented by this new squad, which was given the responsibility of doing so. This bureau was a component of the Treasury Department’s efforts to collect and enforce the taxation and regulations related to Prohibition. It was established in 1933. The 21st Amendment to the Constitution was ratified in December 1933, effectively bringing Prohibition to an end.
To regulate the newly legalized alcoholic beverage industry, Roosevelt established the Federal Alcohol Control Administration a few months after taking office. In little more than two years, the Federal Alcohol Administration (FAA), a department of the Treasury Department, took over control of the alcohol industry. The Alcohol Tax Unit was established by the Internal Revenue Service (IRS) in 1934. The Federal Aviation Administration and the Alcohol Tax Unit were merged into one organization.
Despite the repeal of Prohibition, a culture of organized crime persisted in the United States. In response to the harm caused by organized crime, the National Firearms Act was passed in 1934, followed by the Federal Firearms Act, which was passed the following year. These acts impose taxes on firearms, thereby restricting their availability. Established in 1942 to enforce gun control laws, the Alcohol Tax Unit is now known as the Gun Control Unit. It was during this period that the Alcohol Tax Division was established, which lasted until the passage of the 1968 Gun Control Act. As a result of this legislation, the Bureau of Alcohol, Tobacco, Firearms, and Explosives gained increased authority over drugs, including explosives.
The Bureau of Alcohol, Tobacco, Firearms, and Explosives was established by Treasury Department Order No. 120-1 in July 1972, and it is headquartered in Washington, D.C. After more than a century of development, the ATF has reached a state of structural and operational stability. A watershed moment occurred when the Bureau of Alcohol, Tobacco, Firearms, and Explosives adopted anti-arson enforcement as a policy. The Bureau of Alcohol, Tobacco, Firearms, and Explosives experienced significant growth in the 1970s as a result of an increase in funding and personnel. The Bureau of Alcohol, Tobacco, Firearms, and Explosives employs more than a thousand people in various capacities. Since 1973, the ATF’s budget has more than quadrupled, rising from $74 million to $1.07 billion (Whitney, 2020). ATF is an abbreviation for the Bureau of Alcohol, Tobacco, Firearms, and Explosives.
Budget
The ATF’s staff, operations, and activities are all covered by this budget. Even though ATF receives taxes, it does not use them to fund its activities. The ATF’s total budget for the year 2013 was $1,153,345,000 US dollars. Between 2007 and 2011, the ATF issued fines totaling more than $112 million (Whitney, 2020). Every dollar collected goes directly into the general fund of the Treasury. The ATF is funded by the United States Department of Justice. Every year, the ATF submits a budget proposal to the United States Congress. The plan specifies how the funds will be dispersed and put to use in the future. Funding for the Bureau of Alcohol, Tobacco, Firearms, and Explosives is provided by the United States Congress as required. The salaries of the ATF’s 4,937 employees are covered by this budget.
Enhancement of Law
As a result, the ATF has devised a comprehensive regulatory and enforcement plan to address the use of weapons in violent criminal activity, which is being implemented nationwide. The primary goal of the investigation is to identify and apprehend armed violent offenders and career criminals, narco-terrorists, violent gangs, and domestic and international weapons traffickers of all types (Andrade et al., 2020). Immigration is addressed in two parts of Title 18 of the United States Code, 924c and 924e, both of which are included in the United States Code. By these regulations, armed criminals, drug traffickers, and other potentially hazardous armed offenders will face tougher punishments.
Several of these pieces of legislation are used by the ATF to reduce violent crime and increase public safety. The ATF works to alert state and local authorities that they may be subject to federal prosecution under these provisions. The ATF issues licenses to carry firearms, and it also assures that the people who own them are adequately certified and in compliance with applicable laws (Tam et al., 2018). This is done to guarantee that guns are not being used illegally and that everyone is aware of and complies with the rules governing firearms. Inspections of current licensees for compliance are also intended to aid law enforcement in discovering and apprehending criminals who obtain weapons in violation of federal and state laws. Inspections enhance the probability of identifying illegal firearms because they educate licensees on how to keep correct records and operate their businesses properly and efficiently.
Collaborators from Across the World
It is the responsibility of the ATF to enforce domestic law, but it also cooperates with international law enforcement forces. It collaborates with international partners in the investigation and prosecution of international criminal activity and terrorism. The United Nations, Interpol, and the Group of Eight are examples of such organizations. The ATF has offices in both the United Kingdom and Canada. To accomplish their objectives, they work in collaboration with local police enforcement, government authorities, and political leaders. The ATF maintains offices in Canada, Mexico, Europe, Colombia, El Salvador, and the Caribbean, as well as other locations across the world. With five field offices in Mexico, the United States Bureau of Alcohol, Tobacco, Firearms, and Explosives has the most of any federal agency in the country.
Domestic Partners
To achieve its goals, the ATF has always worked in partnership with other federal agencies. Both the Treasury Department and the Federal Alcohol Administration, both of which were recently dismantled, were partners in the ATF’s efforts to combat organized crime. At the moment, the organization collaborates closely with state and local law enforcement. The Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) collaborates with state and local law enforcement agencies to ensure that applicable laws and regulations are followed. Agents from the ATF also engage with politicians on a variety of subjects, including assessment and budgeting.
Morton Godin’s book The American System outlines a system that is described to be very chaotic. Godin asserts that many government agencies and groups do duplicative jobs. He believes that successful cooperation requires inter-agency communication. Godin uses a marble cake to illustrate the government’s interconnected responsibilities and personnel, which are represented by the cake (Whitney, 2020). Disarray and instability are emphasized in this collection of government actions. The ATF continues to carry out the same responsibilities as it did in 1933. Its responsibilities have increased in recent years. The operations of the ATF are guided by a set of ten fundamental responsibilities. This list of pledges includes ground-breaking goals such as the prohibition of alcohol and tobacco, the criminalization of weapons uses and trafficking, and the regulation of the armaments industry. In response to this development, the Bureau now controls both explosives and the trade-in explosives, as well as the manufacture and distribution of explosives. As previously stated, the ATF began investigating arson in the 1980s and quickly elevated it to the top of their list of priorities.
The other three are all new. In the first instance, there is a higher focus placed on criminal organizations and groups. Because illegal activity often includes the use, acquisition, or exchange of goods that are controlled by the agency, it is inextricably linked to the goal and values of the organization (Tam et al., 2018). The Bureau’s strategic aims are supported by the other two roles, which are managerial. The emphasis of these initiatives is on the employees as well as on modernization. When it comes to retaining and growing its highly qualified employees, the ATF excels. The ATF is on the lookout for a diverse and capable staff. Many government agencies are now concentrating on modernization efforts. Keeping up with technological advances is essential for the Bureau of Alcohol, Tobacco, Firearms, and Explosives to maintain its competitive edge.
Strategic Objectives
In 2010, the ATF published its strategic objectives for the period 2010–2016. Four of the six objectives are relevant to the organization’s purpose. The ATF is in charge of regulating alcoholic beverages, cigarettes, firearms, and explosives, among other things. Among the items on the list are illegal gun trafficking and gangs, explosives, fire, and arson, to name a few. The remaining objectives were all met as a result of management efforts. Objectives for the workforce and modernization are outlined (Andrade et al., 2020).
Over the previous four years, the ATF implemented the necessary reforms to ensure that these objectives were met. All of these goals contribute to the mission of the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), which is to “protect the United States of America.” “We’re here to protect the people in your community.” In the United States, ATF is abbreviated as ATFB or ATFB for American Terrorist Fighters. When referring to ATFB in the United States, the abbreviation is ATFB or ATFB. ATFB is abbreviated as ATFB in the United Kingdom, where it is known as ATFB. In the United States, the acronym for ATFB is ATFB (Alcohol, Tobacco, Firearms, and Explosives Bureau).
The Bureau’s modernization and workforce activities are also geared toward streamlining internal business procedures, in addition to these other goals. To complete the modernization process, it is necessary to bring corporate operations up to date. It is critical to improving the efficiency with which information exchange and knowledge management systems are managed. The acceptance of ever-evolving technological advances is facilitated by this goal at the end of the day (Shafritz et al., 2016). The Bureau of Alcohol, Tobacco, Firearms, and Explosives’ second management goal is to improve the overall quality of its workforce. Both of these objectives contribute to the efficient operation of the Bureau of Alcohol, Tobacco, Firearms, and Explosives. Through the Victims and Witnesses Assistance Program, people who have been victims or witnesses of crime may be able to receive assistance (VWAP).
ATF often contacts people who have been victims of illegal activity since the agency’s primary focus is on criminal activity. A victim compensation fund, created in 1999 by the Bureau of Alcohol, Tobacco, Firearms, and Explosives to defend the rights of victims under Section 3771 of the United States Code, was established to assist those who have suffered as a result of criminal activity. In a variety of ways, the Bureau of Alcohol, Tobacco, Firearms, and Explosives may make use of this program to assist victims of crime. Victims and witnesses benefit from the Victim/Witness Aid Program, which provides them with protection while also giving them assistance and direction. Among the services that are made accessible are financial aid, property recovery, and referrals to other similar support groups, to name a few. In addition to emergency shelter and counseling, these organizations may also provide support groups as an additional service to their clients.
It is the responsibility of twenty-three coordinators to oversee the administration of the Victim/Witness Assistance Program (VWAP). These agents are assigned to the ATF’s field divisions, which are dispersed around the country to combat organized crime. In each jurisdiction, these coordinators operate in close conjunction with the Victim Witness Coordinators at the United States Attorney’s Office (Shafritz et al., 2016). In addition, the Victim/Witness Assistance Program collaborates with these groups as well as with other organizations that have similar goals. In addition to their work with state and local governments, these organizations are also involved in the private sector. Following this partnership, the program’s architects were able to ensure that crime victim received the attention they needed.
As a result, although there was no proof indicating the Victim/Witness Program was in error, there was no indications that it was in fact right. There is very little, if any, information on this project available in other places on the internet, except this website (Shafritz et al., 2016). This is most likely owing to the strict secrecy requirements and restricted access provided to those who truly need aid, including victims of unrelated crimes, which has resulted in a decrease in the number of applications to the program in recent years.
Conclusion
Since its inception in 1933, the ATF has been tasked with protecting the American people and ensuring that their acts are compliant with federal and state laws. Those living in the United States are protected by the laws and regulations that are applied by the agency. Among other things, they are involved in the manufacturing and sale of guns and explosives, as well as the monitoring and combating of drug trafficking operations. To effectively monitor and enforce these firms’ standards, the American Tobacco Federation’s participation would be very advantageous to all parties involved. To effectively monitor and enforce these standards, the American Tobacco Federation’s involvement would be very advantageous, as would the collaboration of other organizations (ATF).
References
Andrade, E. G., Hoofnagle, M. H., Kaufman, E., Seamon, M. J., Pah, A. R., & Morrison, C. N. (2020). Firearm laws and illegal firearm flow between US states. The journal of trauma and acute care surgery, 88(6), 752. Doi: 10.1097/TA.0000000000002642
Shafritz, J., Russell, E. W., Borick, C., & Hyde, A. (2016). Introducing public administration. Routledge.
Tam, J., Levy, D. T., Jeon, J., Clarke, J., Gilkeson, S., Hall, T.,… & Meza, R. (2018). Projecting the effects of tobacco control policies in the USA through microsimulation: a study protocol. BMJ open, 8(3), e019169.
Whitney, R. K. (2020). Effective laundering conditions for ignitable liquid decontamination of fire scene clothing used by the Bureau of Alcohol, Tobacco, Firearms, and Explosives.