TAXPAYER AUTOMATIC DATA PROCESSING SYSTEMS
Proprietors of distilled spirits plants, bonded Wine cellars, taxpaid wine bottling houses, concentrate plants, and vinegar plants; brewers; bonded dealers; users of specially denatured spirits and tax-free alcohol; reprocessors; wholesale dealers; importers; manufacturers of nonbeverage products; and others concerned:
This circular is issued to advise you of the provisions of Revenue Procedure 64-35, I.R.B. 1964-37, 21.
The revenue procedure is attached for convenient reference. Your particular attention is called to Section 5 of the revenue procedure, which suggests that you notify your Assistant Regional Commissioner, Alcohol and Tobacco Tax, in advance of actual installation of an automatic data processing system. This suggestion is made to assure the adequacy of the system as it relates to required records, and to avoid costly changes in the system once it is set up.
Inquiries concerning this circular should refer to its number and be addressed to your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division
Attachment (66 KB)