FILING NONBEVERAGE DRAWBACK CLAIMS
Manufacturers of nonbeverage products
and others concerned:
A nonbeverage drawback claim in a substantial amount was recently
disallowed because it had not been timely filed. The claim allegedly had
been mailed within the three-month statutory filing period, but it was not
received by the Internal Revenue Service and the claimant was unable to
furnish proof of mailing. Under such circumstances, the Service has no
alternative but to reject a claim.
In view of the specific provisions of the statutes and the regulations,
and the numerous court decisions on timely filing of nonbeverage drawback
claims, it is important that you take every possible precaution to protect
your interest in the event your claim is lost in the mails. If you file
drawback claims by mail, we again suggest (see Industry Circular No. 57-37,
issued November 19, 1957) that you use only registered or certified mail
and obtain a postmarked receipt. Registered or certified mail will insure
delivery to the addressee, and the postmarked receipt will constitute a
valuable record should you ever be called upon to establish proof of timely
mailing.
Inquiries regarding this circular should refer to its number and be
addressed to the office of your Assistant Regional Commissioner, Alcohol and
Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division |