Letterhead Applications and Notices Relating to Wine (TTB REC 5120/2)

Various provisions of chapter 51 of the Internal Revenue Code (IRC; 26 U.S.C. chapter 51) govern aspects of the production, treatment, and labeling of wine or authorize the Secretary of Treasury (the Secretary) to issue regulations regarding such matters. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 24 require wine premise proprietors to submit letterhead applications or notices to TTB when they desire to use alternate regulatory compliance methods or procedures or when they desire to undertake certain specified operations, particularly those that affect a wine's potential tax liability. In general, operations posing a greater jeopardy to the revenue require submission of letterhead applications subject to TTB approval, while operations posing less jeopardy to the revenue require submission of letterhead notices that do not require TTB pre-approval. This information collection is necessary to ensure that proposed alternative methods or procedures and wine operations comply with relevant laws and regulations, and do not jeopardize the revenue.

The latest form for Letterhead Applications and Notices Relating to Wine (TTB REC 5120/2) expires 2028-11-30 and can be found here.