Rev. Proc. 59-13

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to inform proprietors of internal revenue bonded warehouses and others concerned of the need for showing additional information on Form 2323, Mingling of Distilled Spirits.

SEC. 2. BACKGROUND.

In order to avoid unnecessary delay in processing various applications which require that reference be made to the deposit forms maintained by storekeeper-gaugers assigned to internal revenue bonded warehouses, section 225.564 of the Federal Warehousing of Distilled Spirits Regulations requires proprietors to show on such applications, in addition to other required information, the date the spirits involved were deposited in the warehouse.

The current revision of Form 2323 does not make provision for reporting the date the spirits were received in the warehouse but as the storekeeper-gauger to whom the application is submitted must locate the deposit forms for such spirits, the furnishing of the date of deposit would reduce delay in processing the application.

SEC. 3. INTERIM METHOD.

Pending revision of Form 2323 proprietors of internal revenue bonded warehouses are requested to show, in section I, item 9(e) of the form, the date each lot of spirits listed therein was received in the warehouse.

SEC. 4. INQUIRIES.

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