Rev. Rul. 59-25

Section 182.2 of the Industrial Alcohol Regulations authorizes the Director, Alcohol and Tobacco Tax Division, to prescribe all forms required by such regulations, including bonds, applications, reports, returns, and records. It further provides that the information called for shall be furnished in accordance with the instructions on the forms or issued in respect thereto. Held, pursuant to such authority, applications of corporations for basic permits, except applications to use tax-free alcohol, whether or not attested by the corporate seal, may be accepted by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the appropriate region when such applications are signed by a person who has been duly authorized to execute such applications by an appropriate Power of Attorney, Form 1534, bearing the corporate seal, or other appropriate corporate authorization, and evidence of such authority has been filed with the Assistant Regional Commissioner. However, this authorization does not extend to bonds or consents of surety given in support of applications nor to Form 1447, Application for Basic Permit to use Alcohol Free of Tax. Section 182.165(b) of the Industrial Alcohol Regulations requires the affixing of the corporate seal to applications for permits to use tax-free alcohol. Such documents must continue to be attested by the corporate seal, or if the corporation has no seal that fact should be stated in the application.