BOTTLING LOSSES--IMPORTED SPIRITS
Proprietors of distilled spirits plants
and others concerned:
This circular is issued to inform you of the provisions of Revenue
Procedure 63-21 which will be published in the Internal Revenue Bulletin
for August 26, 1963.
This revenue procedure will supersede Revenue Procedure 60-23,
C.B. 1960-2, 997, and will liberalize the requirements for amending
bottling records and statements of losses to reflect adjustments in
the quantity of imported spirits received at bottling premises.
Under the new procedure, when chemists reports, liquidation reports,
or other documentary evidence of tax adjustment is received from the
Bureau of Customs that affects the information which has been reported
on Form 2733, you may, in lieu of filing an amended Form 2733, file with
the Assistant Regional Commissioner, Alcohol and Tobacco Tax, a statement
identifying such reports or other documents and detailing the changes
made thereby. The statement will include -
(a) the customs entry number;
(b) the customs laboratory report number, if any;
(c) the date the spirits were received;
(d) the proof gallons originally included as
received in the Form 2733;
(e) the proof gallons as corrected; and
(f) the increase or decrease resulting from the
You should prepare the statement in duplicate, execute it under the
penalties of perjury, submit the original to the Assistant Regional
Commissioner, and retain the copy for your files.
Form 2611, Statement of Losses at Bottling Premises, must reflect
the quantity of imported spirits withdrawn from customs custody consistent
with the best information available to you at the time the form is filed.
Under the new procedure, when customs chemists reports, liquidation
reports, or other documentary evidence of tax adjustment is received that
affects information which has been reported on Form 2611 filed for a prior
claim period but within the current fiscal year, it will be necessary for
you to make an appropriate adjustment on the next Form 2611 filed.
When a customs report or other documentary evidence is received
that affects information reported on a Form 2611 filed for a prior
fiscal year, it will be necessary for you to amend Form 2611 filed
with the final claim for the fiscal year, so that this claim may be
reopened and adjusted. To the extent practical, you should defer
filing an amended Form 2611 until all customs reports on all such
spirits have been received. You need not file an amended Form 2611
where consideration of net tax adjustments would not result in a change
in the amount claimed. Where a final liquidation report covers spirits
withdrawn during two or more fiscal years, and the report shows only a
net adjustment for the spirits covered by the report, you may allocate
the quantity to be adjusted to the fiscal years involved, based on the
best information available to you.
It will be necessary for you to make adequate notations in records
and other documents to permit ready verification of each adjusting
You will report on Form 2611 filed in support of the final claim
for a fiscal year (or in a statement attached thereto), the identity
and quantity of any imported spirits received in that fiscal year on
which a final liquidation report has not been received.
Inquiries concerning this circular should refer to its number and
be addressed to your Assistant Regional Commissioner, Alcohol and
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division