Rev. Proc. 65-15

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide information as to the forms of remittance acceptable in payment of taxes on liquors, tobacco products, and cigarette papers and tubes.

SEC. 2. AUTHORITY.

Section 6311 of the Internal Revenue Code of 1954 authorizes the acceptance of checks or money orders to the extent, and under the conditions, provided in regulations prescribed by the Secretary of the Treasury or his delegate. Regulations in 26 CFR Parts 201, 240, 245, 270, 275, 285, and 301 contain provisions with respect to the methods of payment of taxes on liquors, tobacco products, and cigarette papers and tubes.

SEC. 3. GENERAL.

Except as provided in section 4 hereof, the taxes imposed on distilled spirits, wines, beer, and rectified products, under chapter 51 of the Internal Revenue Code of 1954; and the taxes imposed on tobacco, cigars, cigarettes, and cigarette papers and tubes, under chapter 52 of the Code, may be paid:

.01 In cash.

.02 By check (including personal checks), drawn on any bank or trust company incorporated under the laws of the United States or under the laws of any State, Territory, or possession of the United States, provided such checks are collectible in United States currency at par (without any deduction for exchange of other charges).

.03 By money order (collectible in United States currency at par), as follows:

(a) United States postal, bank, express, or telegraph money order;

(b) Money order issued by a domestic building and loan association (as defined in section 7701(a)(19) of the Internal Revenue Code of 1954), or by a similar association incorporated under the laws of a possession of the United States; and

(c) A money order issued by such other organization as the Commissioner may designate. Checks and money orders shall be made payable to `Internal Revenue Service.'

SEC. 4. TAXPAYERS IN DEFAULT.

Where a taxpayer has defaulted in any payment of taxes on distilled spirits, wines, beer, rectified products, or tobacco products, and until otherwise notified by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, all remittances for taxes shall be in cash; in the form of a certified, cashier's, or treasurer's check (drawn as provided in Section 3.02 hereof); or in the form of a money order as described in Section 3.03. Under such circumstances, the taxes may not be paid by personal check.

SEC. 5. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes those provisions of Revenue Procedure 55-7, C.B. 1955-2, 905, relating to the payment of taxes on liquors, tobacco products, and cigarette papers and tubes, Revenue Procedure 55-7 is hereby modified accordingly.

SEC. 6. INQUIRIES.

Any inquiries with respect to this Revenue Procedure should refer to its number and should be addressed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.