Rev. Rul. 54-289

Advice is requested relative to the taking of samples of distilled spirits in the bottling in bond department of a warehouse, in a taxpaid bottling house, and in tank cars received in bond at a warehouse.

In the case the involved the warehouseman requested permission to take an 8-ounce sample of distilled spirits from the mingling tank in the bottling in bond department after reduction in proof and prior to bottling; an 8-ounce sample from the mingling tank in the taxpaid bottling house after reduction in proof and prior to bottling; a 24-ounce sample from the bottling line of the bottling in bond department after reduction in proof and filtering; and a 16-ounce sample from a tank car received in bond at the warehouse.

Section 185.534 of Regulations 10 provides for the taking of a 1-pint sample of distilled spirits for laboratory analysis and the taking of a one-half pint sample for organoleptic examination from a storage tank at an internal revenue bonded warehouse. Where a 1-pint sample is found to be an insufficient quantity for laboratory analysis, the Assistant Regional Commissioner, Alcohol and Tobacco Tax, upon receipt of a statement showing the necessity for an additional quantity, may authorize the withdrawal of an additional sample, not to exceed 1 pint.

While no specific provision is made for the taking of samples from tanks other than storage tanks, it is within the intent of the regulations that samples may be withdrawn from warehouse tanks other than storage tanks where need therefore is established.

The taking of an 8-ounce sample from the mingling tank and a 24-ounce sample from the bottling line in the bottling in bond department is analogous to the withdrawal of the maximum of 2 pints from a storage tank as provided in section 185.534 of Regulations 10. The Assistant Regional Commissioner may authorize the withdrawal of such samples upon proper request therefor. There is no objection to the withdrawal of similar samples at the taxpaid bottling house.

Similarly, it is held that the taking of a sample from a tank car upon receipt in bond at an internal revenue bonded warehouse is equivalent to the taking of a sample from a storage tank in the warehouse and therefore within the intent of section 185.534 of Regulation 10. The withdrawal of samples from tank cars received in bond may be authorized by the Assistant Regional Commissioner within the limitations specified in that section of the Regulations.

The Assistant Regional Commissioner may also authorize the taking of samples of distilled spirits, within the prescribed limitations as to number, size, and use from bulk gauging tanks in an internal revenue bonded warehouse after the spirits have been bulk gauged and taxpaid.