DISTRIBUTION OF FORMS 1473
Proprietors of distilled spirits plants,
and others concerned:
Purpose. The purpose of this Circular is to advise you of the
procedure to be followed in forwarding copies of Form 1473 - Notice
of Shipment of Specially Denatured, Tax-Free, or Recovered Spirits -
to your assistant regional commissioner when you are required to use
this form for certain transactions.
Background. Instruction 1 on Form 2636 - Daily Report of
Transactions - states, "Each proprietor of bonded premises shall,
for each day on which transactions occur, prepare a daily report on
this form, in triplicate, showing his production, denaturing, ware-
housing, and bottling transactions. He shall attach to the original
of each report the forms which are listed in column (c) as completed
during the day, unless such forms were previously delivered to the
Also, the instructions on Form 1473 relating to distribution of
the form state, "On shipment, the consignor will forward the original
and one copy to the consignee (via the truck driver if shipment is
by truck), forward one copy (two copies if interregion shipment other
than to U.S.) to his assistant regional commissioner, and retain a
copy for his files."
Procedure. Proprietors of distilled spirits plants will comply
with the instructions on Forms 1473 and 2636 by submitting the
assistant regional commissioner's copies of Form 1473 with Form 2636
to the assigned officer, or, when so directed by the assistant regional
commissioner as provided in 26 CFR 201.631, to another officer designated
by the assistant regional commissioner.
Inquiries. Inquiries regarding this Circular should refer to its
number and should be addressed to your assistant regional commissioner,
alcohol and tobacco tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS - D. C. - 60966