Rev. Proc. 57-2

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to inform users of alcohol and tobacco tax forms of a basic change in the format of forms used in connection with alcohol and tobacco tax matters.

SEC. 2. BACKGROUND.

A study of the various forms used in the Internal Revenue Service has disclosed some lack of uniformity in format as to forms used in the several divisions. Appropriate standards and guidelines have now been established for use in designing and simplifying forms used throughout the Internal Revenue Service.

SEC. 3. NATURE OF CHANGE.

.01 For a number of years, many of the forms used in connection with alcohol and tobacco tax matters were printed so that major divisions of a form were designated as parts, identified by Arabic numbers. Several of the alcohol and tobacco tax regulations still identify such divisions of forms as `part 1,' `part 2,' etc.

.02 The new format is a complete reversal of this arrangement since it designates major divisions as sections, identified by Roman numerals, and designates subordinate divisions as parts, identified by capital letters. The new format also provides for Arabic numbering of lines and for lower case lettering of columns.

SEC. 4. SCOPE.

Compliance with the new format is being achieved as rapidly as circumstances permit. Practically all of the new forms recently issued, and recent revisions of other forms, are in accordance with the new format. However, in many instances, it has not been possible to comply since many forms have not come up for reprint, and in other instances contemplated changes in the use of a form make it advisable to reprint without revision.

SEC. 5. EFFECT ON OTHER DOCUMENTS.

Where differences arise between existing terminology as to `part,' `section,' etc., appearing in current regulations, and the terminology appearing on the form, the latter will prevail. The language of the regulations will be amended.

SEC. 6. INQUIRIES.

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