(a) Claims.
All claims filed under this part for abatement, refund, credit, or remission of tax will be filed on TTB F 5620.8 (2635). Each claim filed under this part will:
(1)
Show the name, address, and title of the claimant;
(2)
Be signed by the claimant or the duly authorized agent of the claimant; and
(3)
Be executed under the penalties of perjury.
(b) Supporting documents.
Forms, supporting statements, and any other documents required by this part to be submitted with a claim will be attached to the claim and be considered a part of the claim. The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this part. ( Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5064, 5370 ))
(Approved by the Office of Management and Budget under control number 1512-0492)
Code of Federal Regulations
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]