Establishment of New System of Communication
with the Alcohol and Tobacco Industries
Proprietors of industrial alcohol, alcoholic
beverage, and tobacco establishments;
permittees; and others concerned:
1. The purpose of this industry circular is to establish a
new system of communication with the alcohol and tobacco industries
whereby the Alcohol and Tobacco Tax Division will be enabled to make
announcements, issue preliminary information and explanatory comments
concerning existing or forthcoming instructions, and provide advisory
instructions for the guidance of the industries.
2. It is believed that there will be many occasions when
advance notice of pending legislation or of proposed regulations
or other official instructions may be helpful to industry members
in making preparations for implementing new requirements or procedures.
3. Currently, there are two major areas in which the use of
such notices is already contemplated. First, an extensive study
of the supervisory controls presently employed at registered
distilleries, fruit distilleries, industrial alcohol plants and
bonded warehouses is now underway. This study is intended to
develop and effect changes in procedures which will afford
proprietors greater flexibility in their operations and at the
same time, permit the Alcohol and Tobacco Tax Division to perform
its functions more economically. Second, extensive changes in
regulations and related procedures will be necessary to activate
the provisions of the Internal Revenue Code of 1954. In these
areas, as well as in others, industry circulars will serve to
supply information of an explanatory or supplementary nature,
to invite comments concerning experimental procedures, and to
carry announcements of transitory value.
4. A system of numbering the industry circulars by calendar
year will be instituted; for example, the number assigned to the
present announcement is Industry Circular No. 54-1, meaning the
first circular issued in 1954. Industry circulars will carry a
subject classification as a matter of convenience in filing and
reference. Generally, industry circulars will be addressed to
only that segment or segments of the industries which are directly
concerned. For example, an announcement which is believed to be
of interest only to brewers would not be addressed to other members
of the industry.
5. Correspondence in regard to this industry circular should
refer to the number thereof and to the symbols O:AT:PP.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS-2475 |