SPECIAL ENVELOPES AND ADDRESS FOR MAILING TAX RETURNS
Brewers, proprietors of bonded wine
cellars, and others concerned:
Purpose. The purpose of this industry circular is to inform you that
special envelopes and a special address will be furnished you for use in
mailing your beer or wine tax returns and remittances to district directors
of internal revenue, and to solicit your cooperation in their use.
Background. Experience has shown that the volume of mail received at
the offices of district directors is occasionally 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 we are
about to start the semimonthly return system, 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 now governing the semimonthly return system,
particularly with respect to any irregularities in Treasury receipts, will
affect procedures in the permanent regulations.
Proposed plan. In order to reduce delays in processing of tax returns,
we are planning to furnish you, without charge, special envelopes in which
you may mail your returns, and to give you a special address for use when
your returns are delivered by mail.
Envelopes. The envelopes which you will be furnished are
gray, and are sufficiently distinctive that employees in the
offices of the district directors can readily separate them
from the other mail and give them special handling.
The assistant regional commissioner will furnish you with
initial supply of the special envelopes. Thereafter, you should
request him to furnish you with additional envelopes as they are
Mailing address. Your assistant regional commissioner will
advise you of the special address you should use when mailing
your beer or wine tax returns to the office of the district
director. This mailing address must not be used except for beer
or wine tax returns. Using it for other returns or for general
correspondence will not hasten the processing of that mail and
may delay the processing of beer and wine tax returns.
We believe that the use of the special envelopes and the special mailing
address will be mutually helpful, and we earnestly request your cooperation
in their use.
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
IRS D. C. 49903