TAXPAYER AUTOMATIC DATA PROCESSING SYSTEMS
Manufacturers of tobacco products and
cigarette papers and tubes;
proprietors of export warehouses;
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 (65 KB)