[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.70]

[Page 374]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
 
Sec. 24.70  Claims; deceased or incompetent public creditors.

    (a) Claims for amounts due individual deceased public creditors of 
the United States (except civilian officers and employees subject to the 
provisions of section 61f-61k, Title 5, United States Code), should be 
made on standard Form No. 1055--Revised. Such claims include claims for 
payments due deceased contractors for articles furnished or services 
performed, and claims for payments due deceased importers or owners of 
merchandise on account of refunds of excessive duties, or taxes, or for 
payment of drawback, etc. Claims for payment of Government checks drawn 
on the Treasurer of the United States or other authorized Government 
depositary to the order of such public creditors, which cannot be paid 
because of the death of the payee, should be stated on standard Form 
1055--Revised. Information should be furnished regarding the disposition 
of these checks in case they are not in possession of the claimant, 
otherwise they should accompany the claim.
    (b) No form is prescribed for use of a guardian or committee of an 
estate of an incompetent in making claim for sums due from the United 
States. Such guardian or committee may submit in letter form, over his 
address and signature, an application for amounts due an estate of an 
incompetent, setting forth the incompetent's connection with the United 
States Customs Service. This application should be supported by a short 
certificate of the court showing the appointment and qualification of 
the claimant as guardian or committee. In case the total amount due the 
estate of the incompetent is small, and no guardian or committee of the 
estate has been or will be appointed, the application may be submitted 
by the person or persons having care or custody of the incompetent, or 
by close relatives who will hold any amount found due for the use and 
benefit of the incompetent. Applications for recurring payments need not 
be accompanied by an additional certificate of the court, but should be 
supported by a statement that the appointment is still in full force and 
effect. All Government checks drawn on the Treasurer of the United 
States or other authorized Government depository to the order of 
individuals which cannot be paid because of incompetency of the payee 
should accompany the claim, otherwise an explanation should be given as 
to the disposition of the check.
    (c) Claims for payments due deceased or incompetent contractors 
should be submitted to the Customs field officer at whose order the 
articles were furnished or services performed. Claims for refunds of 
excessive duties, or taxes, or for payment of drawback and other similar 
claims due deceased or incompetent public creditors shall be submitted 
to the port director. The Customs field officer may grant necessary 
assistance to claimants to insure proper execution of standard Form 
1055--Revised in the case of deceased public creditors, and in the case 
of incompetent public creditors to insure submission of the application 
in proper form. The port director shall settle the claim unless there is 
a doubtful question of fact or law, in which case the claim shall be 
forwarded to the Accounting Services Division, Accounts Receivable 
Group, Indianapolis, Indiana, with originals or certified copies of any 
necessary documents and with an appropriate report and recommendation.

[28 FR 14808, Dec. 31, 1963, as amended by T.D. 68-142, 33 FR 8225, June 
1, 1968; T.D. 91-77, 56 FR 46114, Sept. 10, 1991]