Ruling 54-323

Facsimile Signature

Advice is requested whether Forms 1689 "Fermented Malt Liquor for Export," may be signed by the use of facsimile signatures.

A brewer has an active export business and prepares a substantial number of Forms 1689 each month. Since the Form is submitted in triplicate and each copy must be signed in the several parts provided therein, such operation requires considerable time on the part of the brewer or person authorized to sign the forms on behalf of the brewer.

Section 192.350 of Regulations 18 provides that brewers shall file application of Form 1689, in triplicate, for each intended withdrawal of fermented malt liquor for exportation free of tax.

The Internal Revenue Service will interpose no objection to the affixing of the signature of the brewer to copies of the Form 1689 by means of a facsimile rubber stamp. However, the original of the form in each case, which is forwarded to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by the Collector of Customs as provided in section 192.365 of Regulations 18, must be signed by the brewer or by the official authorized to sign on behalf of the brewer.

26 U.S.C. 3153 (Internal Revenue Code of 1939); 26 CFR 192.350 (27 CFR 252.142)