Rev. Rul. 59-377

Section 170.455 of the Miscellaneous Regulations Relating to Liquor provides in part that a return shall be filed covering each return period even though no wine was removed for consumption or sale during the period. Held, the semimonthly return, Form 2050, Wine Tax Return, need not be filed where a tax deferral bond Form 2053, Bond Covering Deferred Payment of Tax by Bonded Wine Cellar or Bonded Winery, has not been given pursuant to section 240.222 of the Wine Regulations and the proprietor has notified the Assistant Regional Commissioner, Alcohol and Tobacco Tax, in writing that, until further notice, no wine will be withdrawn from the bonded wine cellar premises in respect of which tax is required to be paid. Within limitations listed above, a return need not be filed where substandard wine only is removed by the winemaker for shipment to a vinegar plant for the production of vinegar. However, the required return must be filed covering each return period in cases where intermittent taxpayments are made by proprietors.