PROPOSED AMENDMENT OF 26 CFR PARTS 250 AND 251
Importers and others concerned:
Purpose. The purpose of this industry circular is to acquaint you with the
provisions of a notice of proposed rule making which was published in the
Federal Register for July 25, 1957, which would affect the regulations in 26
CFR Parts 250 and 251.
Background. Where imported distilled spirits are diverted to a port other
than the specified port, the regulations presently require the importer to file
a supplemental statement on Form 1627A with the collector of customs who
approved the stamp requisition on Form 428, and for that collector to forward
the original of Form 1627A to the collector of customs at the port of diversion.
It has been pointed out that this procedure results in delays occasioned by
searching through files in order to locate the proper Form 1627A when withdrawal papers are filed.
Present regulations make no provision for the destruction of unused red
strip stamps abroad, and it has been brought to the attention of the National
Office that situations of this nature have arisen in the past and will probably
again arise from time to time.
Proposed Changes. It is proposed to amend 26 CFR Parts 250 and 251
to provide that when the collector of customs has approved the Form 1627A
filed by the importer, the original of the form will be returned to the importer. At the time of filing the warehouse or consumption entry with the
collector of customs at the port of diversion, the importer or his agent will
also file the original of Form 1627A.
It is also proposed to amend 26 CFR Part 251 to establish a procedure
for permitting the destruction of red strip stamps abroad.
Comments. The notice of proposed rule making provides that prior to
adoption consideration will be given to any data, views, or arguments pertaining thereto which are submitted in writing, in duplicate, to the Director,
Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25,
D. C., within 30 days from the date of publication in the Federal Register.
Inquiries. 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
IRS D. C. 30699