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 or authorize the Secretary to issue regulations regarding certain aspects of wine production and treatment. The IRC also imposes standards for natural and agricultural wines, the cellar treatment of natural wine, and the labeling of all wines. Under those IRC authorities, the TTB regulations in 27 CFR part 24 require wine premises 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 wine premises operations, particularly those that affect the kind, tax rate, or volume of wine produced or removed. 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 wine-related alternative methods or procedures or operations comply with relevant laws and regulations, and do not jeopardize the revenue or unduly burden TTB’s administration of 27 CFR part 24.

The latest form for Letterhead Applications and Notices Relating to Wine (TTB REC 5120/2) expires 2022-07-31 and can be found here.