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Industry Circular

Number: 59-63
Date: December 11, 1959

Office of the Commissioner of Internal Revenue
Alcohol and Tobacco Tax Division

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            REVISION OF FORM 177

Manufacturers and importers of tobacco,
    cigars, and cigarettes:

    Purpose. The purpose of this industry circular is to inform you that Form
177, Schedule of Taxpaid Tobacco Products Withdrawn From the Market, is
being revised.

    Background. Revision of Form 177 is necessary for consistency with
Treasury Decision 6424, which changed procedures for the filing of claims. On
and after January 1, 1960, all claims for refund of tax on tobacco products with-
drawn from the market will uniformly be filed with the assistant regional com-
missioner (alcohol and tobacco tax) for the region in which the tax was paid or,
where the tax was paid in more than one regions with the assistant regional
commissioner for any one of the regions in which the tax was paid.

    Nature of revision. Form 177 is being revised not only for consistency with
Treasury Decision 6424 but also for use in scheduling tobacco products taxpaid
by return which are withdrawn from the market. The regulations (26 CFR
296.123) are being amended to prescribe that Form 177 be used as the schedule
for tobacco products taxpaid by return. However, we urge that as soon as you
receive Form 177 (Revised December 1959) you begin to use it instead of the
schedule in letter form. Such use of Form 177 will be a distinct advantage to
you in that it (1) will permit the listing of tobacco products taxpaid by return on
the same schedule as those taxpaid by stamps; (2) will facilitate the processing
of your claim; (3) will eliminate correspondence with the assistant regional
commissioner (alcohol and tobacco tax) concerning incomplete information on the
letter schedule. Its use will also expedite the internal revenue officer's inspec-
tion of the tobacco products and verification of the schedule.

    Supplies. The assistant regional commissioner (alcohol and tobacco tax) will
furnish an initial supply of revised Form 177 to those manufacturers and im-
porters who regularly file claims for refund of tax on tobacco products with-
drawn from the market. Other manufacturers and importers may obtain a
supply, as needed, from the assistant regional commissioner. Please discard
supplies of earlier revisions of Form 177.

   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).

 

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                                                                Dwight E. Avis
                                         Director, Alcohol and Tobacco Tax Division

 

 

 

                                                              IRS - D. C. - 54274

 
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