CLAIMS COVERING CIGARS TAXPAID BY RETURN WHICH
ARE WITHDRAWN FROM THE MARKET
Manufacturers and importers of cigars:
Purpose. The purpose of this industry circular is to furnish you further
instructions with respect to the filing of claims, Form 843, for refund on
cigars withdrawn from the market, under the provisions of regulations in 26
CFR 270.164 and 270.197, where the tax is paid by return.
Background. In Revenue Ruling 57-16, published in Internal Revenue
Cumulative Bulletin 1957-1, pages 428 and 429, a specimen schedule was
printed to illustrate the information to be furnished, in letter form, by manufacturers and importers in support of such claims. The specimen schedule
included information as to the number of full and partially filled packages.
Modification of Schedule. Since, in respect to such claims, the amount of
tax to be refunded is based upon the actual number of cigars withdrawn from the
market, the information as to the number of full and partially filled packages
need no longer be included in the schedule related to the claim.
Inquiries. Inquiries in regard to this industry 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. 43023