27 C.F.R. § 71.5
When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this subpart. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "include" and "including" do not exclude things not enumerated which are in the same general class.
Administrative law judge. The person appointed pursuant to 5 U.S.C. 3105 , designated to preside over any administrative proceedings under this part.
Administrator. The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.
Applicant. Any person who has filed an initial application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.).
Application. Any application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.) for operations not covered by an existing permit.
Appropriate TTB officer. An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.71, Delegation of the Administrator's Authorities in 27 CFR Part 71, Rules of Practice in Permit Proceedings.
Attorney for the Government. The attorney in the appropriate office of Chief Counsel authorized to represent the appropriate TTB officer in the proceeding.
CFR. The Code of Federal Regulations.
Citation. Includes any notice contemplating the disapproval of an application or any order to show cause why a permit should not be suspended, revoked or annulled.
Initial decision. The decision of the appropriate TTB officer or administrative law judge in a proceeding on the suspension, revocation or annulment of a permit.
Other term. Any other term defined in the Federal Alcohol Administration Act ( 27 U.S.C. 201 ), the Internal Revenue Code (26 U.S.C.) or the Administrative Procedure Act ( 5 U.S.C. 1001 ), where used in this part, shall have the meaning assigned to it therein.
Permit -
Permittee. Any person holding a basic permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.).
Person. An individual, trust, estate, partnership, association, company, or corporation.
Recommended decision. The advisory decision of the administrative law judge in any proceeding on an initial application for a permit.
Respondent. Any person holding a permit against which an order has been issued to show cause why such permit should not be suspended, revoked or annulled.
27 C.F.R. § 71.5