Rev. Proc. 57-19

SECTION 1. PURPOSE.

The purposes of this Revenue Procedure are to inform proprietors of bonded wine cellars of the planned revision of Form 702, Monthly Report of Wine Cellar Operations, to permit the showing of the serial numbers of Forms 2050, Wine Tax Return, filed to cover taxable removals during the period covered, and to provide interim instructions to be followed in preparing reports on the January 1955 revision of Form 702.

SEC. 2. BACKGROUND.

Auditors in regional offices have found it an advantage to have a definite tie-in between the tax account on Form 702 and the Forms 2050 relating thereto. It has been determined that the serial numbers of Forms 2050 will satisfactorily serve this purpose. Accordingly, Form 702 will be revised to provide for the showing of the serial numbers in a suitable space on the form.

SEC. 3. INTERIM METHOD OF REPORTING SERIAL NUMBERS.

Until the new revised Form 702 is available, it will be necessary for proprietors to make a special entry on the current revision of Form 702, in part I, immediately above the word `Item,' which is the heading of the first column. Such special entry will read `Forms 2050, Ser. Nos. _ _ to _ _, incl.' This method of reporting should commence with the report for March 1957.

SEC. 4. INQUIRIES.

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