Rev. Proc. 56-28

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide an interim procedure for the use of Form 275, Application for Release of Wine Spirits and Report of Addition to Wine, revised to permit the reporting of four additions of wine spirits on any one day. The regulations will be revised.

SEC. 2. BACKGROUND.

The Wine Regulations provide for the preparation of Form 275 each time wine spirits are added to wine. In many bonded wine cellars a number of additions of wine spirits may be made on one day, making necessary the preparation of a number of separate forms by the wine-makers each day and the processing and filing of these forms in regional offices of the Internal Revenue Service. It has been determined that the number of forms prepared and processed can be substantially reduced by providing for the reporting of more than one addition of wine spirits on a single form. The form, therefore, has been revised to provide for the reporting the additions of as many as four wine spirits on any one day. Use of the revised form does not change requirements as to supervision over the operations reported.

SEC. 3. USE OF REVISED FORM 275.

The form will be used as prescribed in the instructions on the reverse of the form. In instances where one addition of wine spirits comprises a day's operations, the September 1955 revision of the form may be used until the stock is exhausted or until the end of this calendar year. Each addition of wine spirits will be given a serial number on the revised form in the current series used on Forms 275.

SEC. 4. INQUIRIES.

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