DELAY IN POSTMARKING OF MAILED TAX RETURNS
Manufacturers of tobacco products and
manufacturers of cigarette papers and tubes:
Change in postal procedures may have an effect upon the "timely filing"
of your tobacco products or cigarette papers and tubes tax returns.
The law and regulations relating to the filing of these returns provide
that where the return and remittance are delivered by U. S. mail to
the office of the district director of internal revenue, the date in
the official postmark shall be considered the date of delivery. Because
of recent changes in postal procedures for affixture of the postmark
to mail, some tax returns have been received which may have been timely
mailed but were postmarked on a date which indicated late filing.
To avoid the possibility of interest and penalty being imposed for
returns which you have timely placed in the mails but where the enve-
lope postmark indicates late filing we suggest you seriously consider
sending by Certified Mail any tobacco products or cigarette papers
and tubes tax returns which you file by mail. This would provide you
with a receipt to show actual date of placing in the mails as evidenced
by the postmark on the receipt. This could be particularly important
to you if a large amount of tax is payable with the return.
Any inquiries regarding this circular should be made to the office of
your Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.
Harold A. Serr, Director
Alcohol, Tobacco and Firearms Division