SPECIAL ENVELOPES FOR MAILING TOBACCO PRODUCTS TAX RETURNS
Manufacturers of tobacco, cigars, and cigarettes:
Purpose. The purpose of this industry circular is to inform you that
special envelopes will be furnished you for use in mailing your tobacco
products tax returns and remittances appropriately to district directors of
internal revenue or their branch offices, and to solicit your cooperation
in the use of these envelopes.
Background. Experience has shown that the volume of mail received at the
offices of district directors is often so great that the opening and processing
of the mail is delayed. This delay is particularly undesirable in the case of
mail containing tax returns and remittances. Now that the semimonthly return
system for taxpayment of all tobacco products is to be instituted, it is important
to provide a means for employees in the offices of district directors to quickly
and easily identify and process your returns and remittances so that a regular
pattern of prompt receipt and deposit will be established.
It will be a distinct advantage to you to have your tax returns processed
promptly since delay might create a situation in which it would appear that you
have defaulted in payment of tax, thereby jeopardizing your right to further
defer the payment of tax.
Another factor to be considered is that our experience in operating under
the temporary rules governing the semimonthly return system, particularly with
respect to any irregularities in Treasury receipts, will affect decisions for
procedures in the permanent regulations.
Use of envelopes. In order to reduce delays in processing tax returns, we
will supply, without charge, gray envelopes in which to mail your returns. We
believe that your use of these envelopes will be mutually helpful, and we
earnestly request your cooperation in their use. You are reminded that you should
mail your returns, with remittance, to the same office of the district director
where you have been purchasing the tax stamps or filing daily cigar tax returns.
Supply of envelopes. Your assistant regional commissioner (alcohol and
tobacco tax) will furnish you with an initial supply of the special envelopes.
Thereafter, you should request him to furnish you with additional envelopes as
they are needed.
Inquiries. Inquiries in regard to this industry circular should refer to
its number and be addressed to your assistant regional commissioner (alcohol
and tobacco tax).
Dwight E. Avis,
Director, Alcohol and Tobacco Tax Division.