27 CFR §19.262

1. (a)A proprietor must file all claims for abatement, remission, credit, or refund under this part on form TTB F 5620.8, Claim—Alcohol and Tobacco Tax and Trade Bureau Taxes. The claim must:
   1. (1)Be filed with TTB's National Revenue Center;
   2. (2)Show the name, address, and capacity of the claimant;
   3. (3)Be signed by the claimant or by the claimant's duly authorized agent under penalties of perjury as provided in § 19.45; and
   4. (4)Include any supporting documents required by this part. The supporting documents will be considered a part of the claim.
2. (b)The appropriate TTB officer may require that the claimant submit additional evidence or documentation to further support the legitimacy or accuracy of the claim.