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Industry Circular

Number: 65-28
Date: September 24, 1965

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


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Proprietors of distilled spirits plants and others concerned:

This circular is issued to inform you that the Service has scheduled a meeting at which we will discuss, on an informal basis, a matter of interest to members of the distilled spirits industry, particularly proprietors of bottling premises. Briefly, the subject to be discussed is a proposal that regulations be changed to permit bottlers to pay the distilled spirits tax after the finished spirits are removed from the plant premises. One effect of such a procedure would, of course, be a further postponement of the time for paying the tax.

The meeting will be held on Friday, October 22, 1965, at 9:30 a.m., e.d.t., in Room 3313, Internal Revenue Building, 12th Street and Constitution Avenue, Washington, D. C.

Tentative regulatory material has been prepared, and copies have been furnished to the various trade associations which are concerned. Representatives of the trade associations have assured us that they will distribute copies of the regulatory material to their members, and that they will be glad to receive the written comments and suggestions of their members, and to coordinate all such material with us. Also, we will be pleased to receive comments directly from industry members who are not members of a trade association, or who for any reason prefer not to submit their comments through an association. We would appreciate receiving your comments as soon as possible, so that they may be given consideration in our preparations for the meeting.

If you do not receive a copy of the tentative regulatory material from a trade association, you may obtain a copy from your Assistant Regional Commissioner.

If you plan to attend the meeting, please let us know promptly so that arrangements may be made, addressing your letter to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Building, Washington, D. C. 20224.

Harold Serr

Harold A. Serr

Director, Alcohol and Tobacco Tax Division

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