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Industry Circular

Number: 57-37
Date: November 19, 1957

Internal Revenue Service
Washington 25, D.C.


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Manufacturers of nonbeverage products; and others concerned:

Purpose. The purpose of this industry circular is to provide advisory instructions relative to the filing of nonbeverage drawback claims.

Background. From time to time nonbeverage drawback claims, which were stated by the claimants to have been placed in the mail within the three-month statutory period for filing, were not received by the assistant regional commissioner, or were not received within the statutory period for filing. Extensive investigations failed to establish that the claims had been mailed as stated and, under the law, the Service was without authority to allow drawback on the basis of copies of the claims submitted later.

Procedure. In order that the timeliness of filing of your claims may be more readily established, it is suggested that you may wish to send all nonbeverage drawback claims, which you do not have personally delivered to the office of your assistant regional commissioner (alcohol and tobacco tax), by registered or certified mail, with postmarked receipt.

Inquiries. Inquiries regarding this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).

Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division

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