27 CFR §22.125

1. (a)Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:
   1. (1)Name, address, and permit number of claimant;
   2. (2)Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;
   3. (3)Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;
   4. (4)Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and
   5. (5)Name of carrier where a loss in transit is involved.
2. (b)The carriers statement regarding a loss in transit, prescribed by § 22.122 or 22.124, shall accompany the claim.
3. (c)The appropriate TTB officer may require additional evidence to be submitted in support of the claim.