Rev. Rul. 61-220

The Internal Revenue Service has reconsidered the requirements of Revenue Ruling 61-32, C.B. 1961-1, 810, as they involve identification on Form 122, Bottler's Dump and Batch Record, of alcoholic flavoring material produced at other than a rectifying plant. It has decided that information concerning the proof gallons used and the serial number of the package in which the distilled spirits or alcohol were received may be omitted from Form 122. Accordingly, the Revenue Ruling is restated to read as follows:

Sections 201.432(b) and 201.432(c) of the Distilled Spirits Plants Regulations provide, in part, that Form 122, Bottler's Dump and Batch Record, shall identify the spirits, wines, and alcoholic flavoring material used in the batch, and require that where spirits are bottled or packaged especially for export with benefit of drawback, the proprietor shall prepare an additional copy of each related Form 122 and forward it to the Assistant Regional Commissioner, Alcohol and Tobacco Tax. Held , the identification of spirits, wines, and alcoholic flavoring materials on Form 122 must be sufficient to permit computation of the drawback rate to be used in settlement of claims covering distilled spirits contained in rectified products bottled or packaged especially for export. Where wine is used the form must show the wine gallons and the taxable class of wine. Where alcoholic flavoring material produced at other than a rectifying plant is used, the form must show the name and address of the manufacturer of the product, and the rate of nonbeverage drawback allowed thereon. Held further , an additional copy of all the related Forms 122 necessary for computing drawback, including a copy of any Forms 122 which were prepared to cover previous dumps or batches and which are related to the current bottling or packaging for export, should be prepared by the proprietor and forwarded to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.

Revenue Ruling 61-32, C.B. 1961-1, 810, is hereby superseded.