[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.44]

[Page 327-328]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                             Subpart C_Taxes
 
Sec. 19.44  Execution of claims and supporting documents.

    All claims filed under this part shall be filed on Form 2635 
(5620.8). Claims for abatement, remission, credit, or refund shall (a) 
show the name, address, and capacity of the claimant, (b) be signed by 
the claimant or his duly authorized agent, and (c) be executed

[[Page 328]]

under the penalties of perjury as provided in Sec. 19.100. Supporting 
documents required by this part to be submitted with a claim shall be 
attached to the claim and shall be deemed to be a part thereof. The 
regional director (compliance) may require the submission of additional 
evidence in support of any claim filed under this part when deemed 
necessary for proper action on the claim.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008); 
sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985; T.D. 
ATF-251, 52 FR 19313, May 22, 1987]