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Industry Circular

Number: 70-30
Date: October 15, 1970

Department of the Treasury
Internal Revenue Service
Alcohol, Tobacco, and Firearms Division
Washington, D.C. 20224


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Proprietors of Export Warehouses:

Some proprietors of export warehouses who have made tax payments did not promptly receive proper credit for the amount paid.

This apparently occurred because there are no clear instructions in the regulations (26 CFR 290.67) as to what specific information the proprietor should furnish with his payments. Consequently, the District Director did not have all the information he needed to notify the Assistant Regional Commissioner, Alcohol, Tobacco and Firearms, that the proprietor had paid the tax in question.

A new form was recently developed to accompany payments of certain alcohol, tobacco, and firearms taxes, and was designed so it can be used by proprietors of export warehouses. This new form is headed "REMITTANCE TRANSMITTAL (Alcohol, Tobacco and Firearms), Form 4640," and is reproduced on the back of this Industry Circular.

By using this form the liability for which you submit a remittance can be properly identified. It will also assure that the remittance will be credited to your account and that the Assistant Regional Commissioner, Alcohol, Tobacco and Firearms, will be advised of the payment.

Consequently, we suggest you use Form 4640 when making payment to the District Director for any unassessed liability in situations such as where adequate evidence of exportation of tobacco products can not be obtained, and where you have taxable shortages or losses. (Please note that this form is NOT for use when paying taxes for which the proprietor has received a notice of assessment from the Service Center. It should be used only for those payments made to the District Director before assessment.)

Requests for supplies of this form or any inquiries regarding this circular should be made to the office of your Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.

Rex Davis

Rex D. Davis,

Acting Director

Alcohol, Tobacco and Firearms Division

(FORM) (61 KB)

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