Rev. Proc. 60-15

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to set forth the procedure relating to the placing of serial numbers of packages on Form 179, Withdrawal of Spirits Taxpaid (Revised 1960), which is to be used on and after July 1, 1960.

SEC. 2. BACKGROUND.

Section 201.371 of the Distilled Spirits Plant Regulations provides, in part, that where spirits are to be withdrawn by the proprietor of the bottling premises for rectification or bottling he shall make application for such withdrawal on Form 179. The instructions on Form 179 require that the proprietor of the bottling premises making application for withdrawal shall enter on such form the serial numbers of the packages he wishes to withdraw pursuant to the appropriate withdrawal bond.

SEC. 3. CONCLUSION.

The Internal Revenue Service will not object to the applicant bottler omitting the package serial numbers on submission of a statement that such numbers will be supplied by the bonded warehouseman upon the filling of the drums. However, this permission will extend only to those bonded warehouse premises where it is a customary trade practice to fill drums of beverage spirits upon receiving orders from customers and just prior to shipment. There must also be compliance with all other pertinent provisions of the regulations, and this permission may be withdrawn if administrative difficulties or any jeopardy to the revenue ensues. As an alternative measure, the proprietor of the bottling premises may give a power of attorney to the proprietor of the bonded premises to enable him to complete Form 179 with respect to such serial numbers.

SEC. 4. INQUIRIES.

Inquiries regarding this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.