Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests, 30805-30809 [2019-13756]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 84, Number 124 (Thursday, June 27, 2019)]
[Notices]
[Pages 30805-30809]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-13756]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before July 29, 2019 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Tax and Trade Bureau (TTB)

    1. Title: Formula and Process for Wine.
    OMB Control Number: 1513-0010.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code (IRC) 
at 26 U.S.C. 5361, 5362, and 5386-5388, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) regulations in 27 CFR parts 24 and 26 require 
persons who intend to produce special natural wine, agricultural wine, 
other than standard wine, or nonbeverage wine to obtain TTB's prior 
approval of the formulas by which such products will be made. Such 
persons may file formula approval requests using TTB F 5120.29, which 
describes the type of product and the formula and process by which it 
will be made. TTB uses the collected information to ensure compliance 
with Federal law, including ensuring that nonbeverage wines withdrawn 
free of tax under 26 U.S.C. 5362(d) are rendered unfit for beverage 
use.
    Form: TTB F 5120.29.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 30.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 150.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 300.
    2. Title: Formula and/or Process For Article Made With Specially 
Denatured Spirits.
    OMB Control Number: 1513-0011.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, under the Internal Revenue Code (IRC) at 
26 U.S.C. 5214, distilled spirits used in the manufacture of 
nonbeverage articles are not subject to Federal excise tax, and, under 
the IRC at 26 U.S.C. 5273, persons who intend to produce such articles 
using specially denatured distilled spirits (SDS) must obtain prior 
approval of their formulas and manufacturing processes. For medicinal 
preparations and flavoring extracts intended for internal human use, 
that section also prohibits SDS from remaining in the finished 
articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 20 require persons to file formula and 
process approval requests, using TTB F 5150.19, for articles made with 
SDS. To protect the revenue and ensure compliance with the IRC and TTB 
regulations, TTB personnel examine the collected information to verify 
that the described articles are nonbeverage products made in compliance 
with 26 U.S.C. 5273. TTB field personnel also may compare manufacturing 
records to approved formulas to verify that such articles are being 
made in accordance with their approved formulas and processes.
    Form: TTB F 5150.19.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,132.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 1,132.
    Estimated Time per Response: 44 minutes.
    Estimated Total Annual Burden Hours: 827.
    3. Title: User's Report of Denatured Spirits.
    OMB Control Number: 1513-012.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5214 
allows the tax-free withdrawal of denatured

[[Page 30806]]

distilled spirits from a distilled spirits plant (DSP), and, at 26 
U.S.C. 5275, it requires persons procuring, dealing in, or using 
specially denatured (SDS), or recovering specially denatured or 
completely denatured distilled spirits, to maintain records and file 
reports as the Secretary of the Treasury (Secretary) may prescribe by 
regulation. The Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 20 require persons who use or recover SDS or 
articles, or who use recovered completely denatured spirits or 
articles, to file a report once annually using TTB F 5150.18 to account 
for their use of such denatured spirits in specific approved formulas 
during the period July 1 through June 30. The regulations also require 
such persons to file a final report when discontinuing business. The 
collected information is necessary to protect the revenue as it allows 
TTB to detect diversion of tax-free denatured spirits to taxable 
proposes by users of such spirits. TTB also uses the required 
information to ensure users of such spirits comply with Federal law and 
regulations.
    Form: TTB F 5150.18.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,600.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,600.
    Estimated Time per Response: 18 minutes.
    Estimated Total Annual Burden Hours: 1,080.
    4. Title: Power of Attorney.
    OMB Control Number: 1513-0014.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 6061 
provides that any return, statement, or other document submitted under 
the IRC's provisions must be signed in accordance with the forms or 
regulations prescribed by the Secretary. Also, the Federal Alcohol 
Administration Act (FAA Act) at 27 U.S.C. 204(c) authorizes the 
Secretary to prescribe the manner and form of applications for basic 
permits issued under the Act. Under those authorities, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations require individuals 
signing documents and forms filed with TTB on behalf of an applicant or 
principal to have specific authority to do so. As such, applicants and 
principals use TTB F 5000.8 to delegate such authority to a designated 
individual and to report that delegation to TTB. Many documents and 
forms submitted to TTB are legally binding and have penalties for 
omissions or falsification, and TTB uses the collected information to 
determine who legally represents an applicant or permittee doing 
business with the agency.
    Form: TTB F 5000.8.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10,000.
    Estimated Time per Response: 19.5 minutes.
    Estimated Total Annual Burden Hours: 3,250.
    5. Title: Report--Export Warehouse Proprietor.
    OMB Control Number: 1513-0024.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, under chapter 52 of the Internal Revenue 
Code (IRC), tobacco products and cigarette papers and tubes 
manufactured in, or imported into, the United States are subject to 
Federal excise tax while tobacco products and cigarette papers and 
tubes removed for export, and all processed tobacco, are not subject to 
that tax. Additionally, the IRC at 26 U.S.C. 5722 requires export 
warehouse proprietors to provide reports regarding such articles, in 
such form, at such times, and for such periods as the Secretary 
prescribes by regulation. Under that authority, the TTB regulations in 
27 CFR part 44 require export warehouse proprietors to file a monthly 
operations report using form TTB F 5220.4, Report--Proprietor of Export 
Warehouse, listing the amount of tobacco products, cigarette papers and 
tubes, and processed tobacco received, removed, lost, or unaccounted 
for during a given month. The collected information is necessary to 
protect the revenue as it allows TTB to detect diversion of those 
untaxed articles to taxable uses. These reports also allow TTB to 
verify compliance with Federal laws and regulations related to the 
removal and export of such articles.
    Form: TTB F 5220.4.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 80.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 960.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 960.
    6. Title: Certificate of Tax Determination--Wine.
    OMB Control Number: 1513-0029.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5062 
authorizes drawback (refund) of the Federal excise tax on distilled 
spirits and wines exported from the United States, under regulations 
prescribed by the Secretary of the Treasury regarding evidence of the 
product's tax payment or determination and exportation. Under that 
authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 28 require drawback claims filed by wine 
exporters to be accompanied by the producer's or bottler's 
certification, filed on TTB F 5120.20, that the listed wines were 
produced in the United States and taxpaid or determined upon 
withdrawal. The collected information is necessary to protect the 
revenue as it allows TTB to prevent the payment of unverified drawback 
claims.
    Form: TTB F 512.20.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 30.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 1,000.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 500.
    7. Title: Distilled Spirits Plants Warehousing Records (TTB REC 
5110/02), and Monthly Report of Storage Operations.
    OMB Control Number: 1513-0039.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5207 
requires distilled spirits plant (DSP) proprietors to maintain records 
and submit reports of their production, storage, denaturation, and 
processing activities as required under regulations prescribed by the 
Secretary of the Treasury. Under that IRC authority, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 
require DSP proprietors to keep certain records regarding their 
warehousing operations. Those regulations also require DSP proprietors 
to report a summary of their storage operations, based on the required 
records, to TTB on a monthly basis using form TTB F 5110.11. Under the 
IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal 
excise tax for all distilled spirits stored on the plant's premises, 
and, as such, the required records and report are

[[Page 30807]]

necessary to protect the revenue. The required records and reports also 
allow TTB to ensure compliance with Federal law and regulations.
    Form: TTB F 5110.11.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,300.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 27,600.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 27,600.
    8. Title: Distilled Spirits Plant Denaturation Records (TTB REC 
5110/04), and Monthly Report of Processing (Denaturing) Operations.
    OMB Control Number: 1513-0049.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5207, 
requires distilled spirits plant (DSP) proprietors to maintain records 
and submit reports of their production, storage, denaturation, and 
processing activities, and, at 26 U.S.C. 5214, it authorizes the 
withdrawal of denatured distilled spirits from a DSP free of tax for 
certain specified uses, all subject regulations prescribed by the 
Secretary of the Treasury. Under those IRC authorities, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 
require DSP proprietors to keep certain records regarding their 
production, loss, receipt, transfer, and withdrawal of denatured 
spirits. Using the required records, those regulations also require DSP 
proprietors to report a summary of their daily denaturing (processing) 
activities to TTB on a monthly basis using form TTB F 5110.43. Because 
denatured spirits may be removed from a DSP free of tax, a full 
accounting of a DSP's denaturation operations is necessary to protect 
the revenue. The required records and reports allow TTB to detect and 
prevent diversion of denatured spirits to taxable uses, ensure 
compliance with Federal law and regulations, and compile industry 
statistics.
    Form: TTB F 5110.43.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 385.
    Frequency of Response: Monthly.
    Estimated Total Number of Annual Responses: 4,620.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 4,620.
    9. Title: Letterhead Applications and Notices Relating to Tax-Free 
Alcohol (TTB REC 5150/04).
    OMB Control Number: 1513-0060.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 5001 imposes a Federal excise tax on all distilled spirits 
produced in or imported into the United States. The IRC at 26 U.S.C. 
5214 provides for the tax-free withdrawal of distilled spirits from 
distilled spirits plants (DSPs) for certain nonbeverage purposes, 
including for use by educational institutions, laboratories, hospitals, 
clinics, and blood banks, and by State, local, and tribal governments, 
and, at 26 U.S.C. 5271-5275, the IRC sets permit, bond, formula 
submission, recordkeeping, and reporting requirements for the use of 
tax-free distilled spirits, all of which is subject to regulations 
prescribed by the Secretary. Under those authorities, the Alcohol and 
Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 22 
require users of tax-free alcohol to submit certain letterhead 
applications and notices, which serve as qualifying documents for 
specific regulated activities or as amendments to previously-filed 
documents. The collected information is necessary to protect the 
revenue and ensure compliance with Federal laws and regulations 
regarding tax-free alcohol as it allows TTB to detect diversion of tax-
free alcohol to taxable beverage use and ensure lawful use of such 
alcohol. In general, activities posing a greater jeopardy to the 
revenue require a letterhead application and TTB approval before the 
respondent begins the activity, while activities posing less jeopardy 
to the revenue require a letterhead notice stating that the respondent 
will undertake the activity.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 800.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 800.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 400.
    10. Title: Retail Liquor Dealers Records of Receipts of Alcoholic 
Beverages and Commercial Invoices (TTB REC 5170/03).
    OMB Control Number: 1513-0066.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code (IRC) 
at 26 U.S.C. 5122, the TTB regulations in 27 CFR part 31 require retail 
alcohol beverage dealers to keep records showing the quantities of all 
distilled spirits, wines, and beer received, including information on 
from whom and when the products were received, and those regulations 
also require dealers to keep records of all alcohol beverage sales of 
20 or more wine gallons made to the same person at the same time. At 
the retail dealer's discretion, those records may consist of commercial 
invoices or a book containing the required information, which the 
dealer must maintain at their place of business or at an alternate 
location under the dealer's control approved by TTB. In addition, under 
the authority of the IRC at 26 U.S.C. 5123, the part 31 regulations 
also require retail dealers to maintain the required records for at 
least 3 years, during which period they must be made available for TTB 
inspection during business hours.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 455,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 455,000.
    Estimated Time per Response: None. This information collection 
consists of usual and customary receipt and sales records kept by 
alcohol beverage retail dealers during the normal course of business, 
regardless of any TTB requirement to do so. Therefore, in accordance 
with the OMB regulations at 5 CFR 1320.3(b)(2), this information 
collection places no annual burden on its estimated 455,000 
respondents.
    Estimated Total Annual Burden Hours: 0.
    11. Title: Wholesale Alcohol Dealer Recordkeeping Requirement 
Variance Requests and Approvals (TTB REC 5170/6).
    OMB Control Number: 1513-0067.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code (IRC) 
at 26 U.S.C. 5121, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 31 require wholesale alcohol dealers to keep 
daily records of their receipt and disposition of distilled spirits. 
Specific to this information collection, and as authorized by the IRC 
at 26 U.S.C. 5555, the TTB regulations in part 31 allow wholesale 
alcohol dealers to submit letterhead applications to TTB requesting 
approval of variations in the type and format of such records, and for 
variations in the place of retention for those records. TTB

[[Page 30808]]

review of such applications is necessary to determine that such 
variances would not jeopardize the revenue, be contrary to any 
provisions of law, or unduly hinder the effective administration of the 
relevant TTB regulations.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 5.
    12. Title: Alternate Methods or Procedures and Emergency Variations 
from Requirements for Exports of Liquors (TTB REC 5170/7).
    OMB Control Number: 1513-0082.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC at 26 U.S.C. 7805 
authorizes the Secretary to issue all needful regulations to implement 
the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade 
Bureau (TTB) regulations in 27 CFR part 28 allow alcohol exporters to 
apply for prior TTB approval of alternate methods or procedures to, or 
emergency variances from, the requirements of that part, other than the 
giving of a bond or the payment of tax. Such applications provide 
alcohol exporters with operational flexibility and allow such exporters 
to meet emergency circumstances. TTB review of such applications is 
necessary to determine that the proposed alternative or variance would 
not jeopardize the revenue, be contrary to any provisions of law, or 
unduly hinder the effective administration of the relevant TTB 
regulations.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 230.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 230.
    Estimated Time per Response: 36 minutes.
    Estimated Total Annual Burden Hours: 138.
    13. Title: Notices Relating to Payment of Firearms and Ammunition 
Excise Tax by Electronic Fund Transfer.
    OMB Control Number: 1513-0097.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code at 26 U.S.C. 6302, TTB 
collects the firearms and ammunition excise tax imposed by 26 U.S.C. 
4181 on the basis of a return that taxpayers file on a quarterly basis. 
Section 6302 also authorizes the Secretary to issue regulations 
concerning the payment of taxes by electronic funds transfer (EFT). 
Under the TTB regulations in 27 CFR part 53, taxpayers who elect to 
begin or discontinue payment of firearms and ammunition excise taxes by 
EFT must furnish a written notice to TTB regarding such actions. TTB 
uses those notifications to anticipate and monitor firearms and 
ammunition excise tax payments to ensure compliance with Federal law.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 6 minutes.
    Estimated Total Annual Burden Hours: 1.
    14. Title: Applications, Notices, and Relative to Importation and 
Exportation of Distilled Spirits, Wine, and Beer, Including Puerto Rico 
and Virgin Islands.
    OMB Control Number: 1513-0100.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Chapter 51 of the Internal Revenue Code (IRC) imposes 
Federal excise taxes on alcohol beverages imported into the United 
States, but exports of such products from the United States are 
generally not taxes. In addition, the IRC at 26 U.S.C. 7652 applies an 
equal tax to such products from Puerto Rico or the U.S. Virgin Islands 
imported into the United States, but that section also requires the 
return of most of the taxes collected on such products to the 
treasuries of the two governments. Under its IRC authorities, the 
Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 parts 
26, 27, and 28 require persons exporting or importing alcohol beverages 
from Puerto Rico and the U.S. Virgin Islands to file certain letterhead 
applications and notices, and to keep certain records, regarding such 
activities. The collected information is necessary to protect the 
revenue and ensure compliance with Federal laws and regulations. For 
alcohol beverages exported or imported from Puerto Rico or the U.S. 
Virgin Islands, the required information allows TTB to trace shipments 
of such products, verify excise tax payments and claims for refunds, 
and calculate payments due to the treasuries of Puerto Rico and the 
U.S. Virgin Islands.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 9 hours.
    Estimated Total Annual Burden Hours: 180.
    15. Title: Information Collected in Support of Small Producer's 
Wine Tax Credit (TTB REC 5120/11).
    OMB Control Number: 1513-0104.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5041(c), certain small wine producers are eligible for a tax credit 
which may be taken to reduce the Federal excise tax they pay on wines 
(including hard ciders) removed from their premises during a calendar 
year. In addition, small producers can transfer their tax credit to 
other bonded wineries and bonded warehouses (``transferees'') that 
store their wine and ship it on their instructions. Under the Alcohol 
and Tobacco Tax and Trade Bureau (TTB) regulations, a transferee uses 
information provided by the small wine producer to take the appropriate 
tax credit on behalf of the producer, and the producer uses the 
information to monitor its own tax payments to ensure it does not 
exceed the authorized annual credit. TTB uses the collected information 
to protect the revenue and ensure compliance with Federal law and 
regulations. During field audits, TTB uses the collected information to 
verify excise tax computations, and to ensure that wines claimed for 
this credit were lawfully produced, stored, shipped, and transferred.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 280.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 2,800.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 2,800.

    Authority:  44 U.S.C. 3501 et seq.


[[Page 30809]]


    Dated: June 24, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-13756 Filed 6-26-19; 8:45 am]
 BILLING CODE 4810-31-P