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Industry Circular

Number: 62-36
Date: November 27, 1962

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


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Proprietors of bonded wine cellars and others concerned:

This circular is to inform you of the provisions of Revenue Procedure No. 62-34 which will be published in the Internal Revenue Bulletin in the near future. The revenue procedure will outline the method of reporting the quantity of water added to wine by bentonite slurry treatments.

Under the revenue procedure, in addition to entering the quantities of wine as required by columns (c) through (h) of Form 2056, Record of Still Wine, you will enter in an unused column of the form the quantity of water added to such wines by bentonite slurry treatments. The column heading will be appropriately revised to identify the entries.

The total quantity of water used in bentonite slurries, as shown on Form 2056, will be reported at Line 8 or 9 in Part 1 of Form 702, Monthly Report of Wine Cellar Operations. A notation descriptive of the entry will be made on the line used.

Inquiries concerning this circular should refer to its number and be addressed to your Assistant Regional Commissioner (Alcohol and Tobacco Tax).

Dwight Avis

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

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