If, on examination of the TTB Form 5100.11 received from the officer required to certify the same under the provisions of subpart N, the appropriate TTB officer is of the opinion that wine reported lost had been unlawfully diverted, or had been lost by theft, he will advise the exporter by letter:
Of the identity of the containers;
Of the amount of the loss;
Of the circumstances indicating diversion or theft;
That allowance of the loss will be subject to filing (1) proof that such loss is allowable under the provisions of 26 U.S.C. 5370, and (2) claim for remission of the tax on the wine so lost; and
That action in respect of the loss will be withheld for a period of not more than 30 days to afford an opportunity to file such proof and claim.
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