USE OF NEW FORM 4640, REMITTANCE TRANSMITTAL
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 D. Davis,
Alcohol, Tobacco and Firearms Division
(FORM) (61 KB)