Industry Circular

Number: 64-12
Date: July 24, 1964

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division

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REVISION OF FORMS UNDER T. D. 6749.

Proprietors of distilled spirits plants, and others concerned:

This industry circular is issued to furnish you information with respect to certain forms affected by the amendment of 26 CFR Part 201 made by T. D. 6749. The amendments made by this Treasury decision, which was published in the Federal Register for July 23, 1964, will become effective on September 1, 1964.

FORMS WHICH HAVE BEEN REVISED

Four forms have been revised as indicated below. These four forms will bear a revision date of May 1964. Your Assistant Regional Commissioner will furnish you an initial supply of these forms, and you should use them for all transactions which originate on and after September 1, 1964.

Form 179 Withdrawal of Spirits Taxpaid.

Prior to amendment, the regulations required the assigned officer to execute the statement of removal (Part V) on Form 179. The regulations now require the proprietor to execute this statement, and Form 179 has been revised so that part V will be executed by the proprietor under penalty of perjury. However, Forms 179 which were started in process before September 1, 1964, and which on that date are still in process, should be submitted to the assigned officer for completion of Part V, since the forms on which the transactions originated are not suited to the new procedures.

Form 236 Transfer of Spirits or Denatured Spirits in Bond.

Form 236 has been revised to reflect the fact that Parts II and V will not be executed by the assigned officer when specially denatured spirits are transferred in bond. Forms 236 covering such transfers, which were started in process before September 1, 1964, and which on that date are still in process, need not be submitted to the internal revenue officer for execution of release in Part II or for statement of receipt in Part V, since the regulatory requirement for these actions will no longer be in effect.

Form 2610 Change in Status of Plant.

Form 2610 has been revised to reflect the regulatory amendments which permit greater latitude in alternation between bonded and bottling premises, and which provide for the temporary curtailment and extension of premises for use in customs operations.

Form 2633 Withdrawal of Spirits Free of Tax.

Form 2633 has been amended to provide for entering thereon shipments to more than one consignee.

FORMS TO BE REVISED

Three forms will be revised, as indicated below, when they are next reprinted.

Form 1444 Tax-Free Spirits for Use of the United States.

Section III, Record of Shipments, and the reference to Section III in the instructions, will be eliminated, since the regulations will no longer require the shipper to enter information on this section of the form. On and after September 1, 1964, no entries need be made in Section III of the current revision of Form 1444. Form 2546 Report of Spirits Mingled Under Section 5234(a)(2), I.R.C.

Instruction No. 1 will be revised to conform to the change in the regulations which makes this a semiannual report rather than a monthly report. It is recognized that under the regulations as they existed before the effective date of Treasury Decision 6749, same proprietors will have already submitted some monthly reports for the current 6-month period on this form; however, under the amended regulations, proprietors are required to render a complete semiannual report on Form 2546 for the period ending December 31, 1964.

Form 2637 Bottling Tank Report.

Instruction No. 5 will be amended to reflect the change in the regulations which, under certain conditions, permits the proprietor to postpone entry of the details of a day's bottling until the morning of the following day. Inquiries regarding this circular should refer to its number and should be addressed to your Assistant Regional Commissioner, Alcohol and Tobacco Tax.

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division