Proposed Information Collections; Comment Request (No. 83), 51720-51724 [2021-19957]
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Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices
The Department is currently engaged
with stakeholders and public agency
partners in addressing current issues in
freight and logistics through President’
Biden’s Supply Chain Disruptions Task
Force. DOT’s E.O. 14017 report will
build on those efforts, focusing on
challenges and solutions over the
medium and longer term while also
addressing DOT’s goals of safety,
economic strength, climate resilience,
equity, and transformation.
This notice requests comments and
information from the public to assist the
Department of Transportation in
preparing the report required by E.O.
14017. In developing this report, the
Secretary will consult with the heads of
appropriate agencies, and will be
assisted by the relevant operating
administrations of the Department of
Transportation.
Written Comments
The Department seeks information
from the public on the current
challenges faced within the freight and
logistics sector, including, but not
limited to, the following topics:
1. The identification of major
infrastructure or operational bottlenecks
and chokepoints across all aspects of the
freight and logistics supply chain—
including shipping/receiving,
intermodal transfer, rail/water/truck
transportation, warehousing, etc.—that
slow or impede efficient cargo
movement within the freight and
logistics sector, and the most effective
investments and management practice
improvements that could be made to
alleviate those bottlenecks.
2. Current and potential future
shortages and/or distribution limitations
of essential cargo-handling equipment,
such as chassis and shipping containers,
and how these challenges can be or are
likely to be addressed by the freight and
logistics industry over both the medium
and longer term.
3. Warehouse capacity and
availability, and any challenges faced in
operating and siting/constructing those
facilities, as well as challenges faced by
third-party logistics service providers
and other stakeholders in the logistic
system.
4. Major risks to resilience within the
freight and logistics sector (including
defense, intelligence, cyber, homeland
security, health, climate, environmental,
natural, market, economic, geopolitical,
human-rights, or labor-management
risks). What factors help to mitigate, or
conversely exacerbate, these risks?
5. The effects of climate change on
transportation and logistics
infrastructure and its implications for
supply chain resiliency.
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6. Technology issues, including
information systems, cybersecurity
risks, and interoperability, that affect
the safe, efficient, and reliable
movement of goods. Would greater
standardization of those technologies
help address those challenges?
7. Key opportunities and challenges
with respect to the existing and future
workforce to ensure a well-functioning
freight and logistics supply chain and
achieve the President’s goal of
increasing good-paying jobs with the
choice of a union. Are there additional
workforce or skill set opportunities and
needs currently, or expected in the
future?
8. Current barriers (including
statutory, regulatory, technological,
institutional, labor and workforce,
management, existing business models/
practices issues) that inhibit supply
chain performance. For any barriers
identified, please address the actors
involved and potential outcomes should
those barriers be removed.
9. Critical assets that the sector relies
upon and their expected future
availability. Would increasing domestic
production of these assets be desirable
or feasible as a means of ensuring
greater supply chain resiliency (chassis,
containers, etc.)?
10. Technological practices, including
data sharing, that are being
implemented at various levels across the
supply chain sector. What are the
upsides, challenges, and drawbacks of
further adoption?
11. Actions that DOT or other
agencies in the U.S. Government (USG)
could take under existing authorities or
in partnership with States, local
governments, the private sector, or labor
to address current and evolving
challenges within the freight and
logistics sector.
12. Other policy recommendations or
suggested executive, legislative, or
regulatory changes to ensure a resilient
supply chain that DOT/USG should
consider, including means to collaborate
more effectively across government
agencies and suggestions based on state
and international models.
13. Recommended actions by nonFederal entities, including State and
local governments, private firms, labor,
and other participants in the freight and
logistics sector that could be encouraged
by DOT/USG.
Dated: September 10, 2021.
Michael Shapiro,
Deputy Assistant Secretary for Economic
Policy.
[FR Doc. 2021–19974 Filed 9–15–21; 8:45 am]
BILLING CODE 4910–9X–P
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
[Docket No. TTB–2021–0003]
Proposed Information Collections;
Comment Request (No. 83)
Alcohol and Tobacco Tax and
Trade Bureau (TTB); Treasury.
ACTION: Notice and request for
comments.
AGENCY:
As part of our continuing
effort to reduce paperwork and
respondent burden, and as required by
the Paperwork Reduction Act of 1995,
we invite comments on the proposed or
continuing information collections
listed below in this notice.
DATES: We must receive your written
comments on or before November 15,
2021.
ADDRESSES: You may send comments on
the information collections described in
this document using one of the two
methods described below—
• Internet: To submit comments
electronically, use the comment form for
this document posted on the
‘‘Regulations.gov’’ e-rulemaking website
at https://www.regulations.gov within
Docket No. TTB–2021–0003.
• Mail: Send comments to the
Paperwork Reduction Act Officer,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, 1310 G Street NW, Box 12,
Washington, DC 20005.
Please submit separate comments for
each specific information collection
described in this document. You must
reference the information collection’s
title, form or recordkeeping requirement
number (if any), and OMB control
number in your comment.
You may view copies of this
document, the relevant TTB forms, and
any comments received at https://
www.regulations.gov within Docket No.
TTB–2021–0003. TTB has posted a link
to that docket on its website at https://
www.ttb.gov/rrd/information-collectionnotices. You also may obtain paper
copies of this document, the listed
forms, and any comments received by
contacting TTB’s Paperwork Reduction
Act Officer at the addresses or telephone
number shown below.
FOR FURTHER INFORMATION CONTACT:
Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street
NW, Box 12, Washington, DC 20005;
202–453–1039, ext. 135; or
informationcollections@ttb.gov (please
do not submit comments to this email
address).
SUMMARY:
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SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and
its Alcohol and Tobacco Tax and Trade
Bureau (TTB), as part of a continuing
effort to reduce paperwork and
respondent burden, invite the general
public and other Federal agencies to
comment on the proposed or continuing
information collections described
below, as required by the Paperwork
Reduction Act of 1995 (44 U.S.C. 3501
et seq.).
Comments submitted in response to
this document will be included or
summarized in our request for Office of
Management and Budget (OMB)
approval of the relevant information
collection. All comments are part of the
public record and subject to disclosure.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
an information collection is necessary
for the proper performance of the
agency’s functions, including whether
the information has practical utility; (b)
the accuracy of the agency’s estimate of
the information collection’s burden; (c)
ways to enhance the quality, utility, and
clarity of the information collected; (d)
ways to minimize the information
collection’s burden on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and (e)
estimates of capital or start-up costs and
costs of operation, maintenance, and
purchase of services to provide the
requested information.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information has
a valid OMB control number.
Information Collections Open for
Comment
Currently, we are seeking comments
on the following forms, letterhead
applications or notices, recordkeeping
requirements, questionnaires, or
surveys:
OMB Control No. 1513–0007
Title: Brewer’s Report of Operations
and Quarterly Brewer’s Report of
Operations.
TTB Form Number: TTB F 5130.9 and
5130.26.
Abstract: The Internal Revenue Code
(IRC) at 26 U.S.C. 5415 requires that all
brewers furnish reports of operations
and transactions as the Secretary of the
Treasury (the Secretary) prescribes by
regulation. Under that authority, the
TTB regulations in 27 CFR part 25
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require brewers to file monthly
operations reports using TTB F 5130.9,
Brewer’s Report of Operations, if they
anticipate an annual excise tax liability
of $50,000 or more for beer in a given
calendar year. Taxpayers who anticipate
a liability of less than $50,000 for such
taxes in a given year and had such
liability the previous year may file
quarterly operations reports using TTB
F 5130.9 or the simplified TTB F
5130.26, Quarterly Brewer’s Report of
Operations. The information collected
from brewers on these reports regarding
the amount of beer they produce,
receive, return, remove, transfer,
destroy, or otherwise gain or dispose of
is necessary to ensure the tax provisions
of the IRC are appropriately applied.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 6,000.
• Average Responses per Respondent:
5.4.
• Number of Responses: 32,400.
• Average per-Response Burden: 0.75
hour.
• Total Burden: 24,300 hours.
OMB Control No. 1513–0008
Title: Application and Permit to Ship
Liquors and Articles of Puerto Rican
Manufacture Taxpaid to the United
States.
TTB Form Number: TTB F 5170.7.
Abstract: The IRC at 26 U.S.C. 7652
provides that products made in Puerto
Rico, shipped to the United States, and
withdrawn for consumption or sale are
subject to a tax equal to the internal
revenue tax imposed on like products
made in the United States. In addition,
that section provides that the taxes
collected on such Puerto Rican products
are covered over (transferred) into the
Treasury of Puerto Rico. Under the TTB
regulations in 27 CFR part 26,
applicants use form TTB F 5170.7 to
apply for authorization for, and to
document, the shipment of tax-paid or
tax-determined Puerto Rican spirits to
the United States. The collected
information documents the specific
spirits and articles, the amounts
shipped and received, and the amount
of tax, and it identifies the consignor in
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Puerto Rico and consignee in the United
States. TTB uses the information to
verify the accuracy of prepayments of
excise tax and semimonthly payments
of deferred excise taxes, and to
determine the amount of revenue to be
transferred into the Treasury of Puerto
Rico. This information is necessary to
ensure the tax provisions of the IRC are
appropriately applied.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 20.
• Average Responses per Respondent:
106.
• Number of Responses: 2,120.
• Average per-Response Burden: 0.5
hour.
• Total Burden: 1,060 hours.
OMB Control No. 1513–0018
Title: Application for Basic Permit
under the Federal Alcohol
Administration Act.
TTB Form Number: TTB F 5100.24.
Abstract: Section 103 of the Federal
Alcohol Administration Act (FAA Act,
27 U.S.C. 203) requires that a person
must apply to the Secretary for a ‘‘basic
permit’’ before beginning business as:
(1) An importer into the United States
of distilled spirits, wine, or malt
beverages, (2) a producer of distilled
spirits or wine, or (3) a wholesaler of
distilled spirits, wine, or malt beverages.
In addition, section 104 of the FAA Act
(27 U.S.C. 204(c)) prescribes who is
entitled to a basic permit, and it
authorizes the Secretary to prescribe the
manner and form of, and the
information required in, basic permit
applications. Under these authorities,
the TTB regulations in 27 CFR part 1
require that applicants use TTB F
5100.24 to apply for new FAA Act basic
permits. That application enables TTB
to determine the location of the
proposed business, the extent of its
operations, and if the applicant is
qualified under the FAA Act to receive
a basic permit.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
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Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
• Number of Responses: 17,500.
• Average per-Response Burden: 0.5
hour.
• Total Burden: 8,750 hours.
Annual Burden
OMB Control No. 1513–0040
• Number of Respondents: 10,500.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 10,500.
• Average per-Response Burden:
1.125 hours.
• Total Burden: 11,813 hours.
Title: Application for Operating
Permit Under 26 U.S.C. 5171(d).
TTB Form Number: TTB F 5110.25.
Abstract: As required by the IRC at 26
U.S.C. 5171(d), persons who intend to
distill, process, or warehouse distilled
spirits for non-beverage use, or who
intend to manufacture articles using
distilled spirits or warehouse bulk
spirits for non-industrial use without
bottling, are required to apply for and
obtain a distilled spirits plant (DSP)
operating permit before beginning such
operations. Under that IRC authority,
the TTB regulations in 27 CFR part 19
require such persons to apply for a DSP
operating permit using form TTB F
5110.25. The form identifies the name
and business address of the applicant,
the DSP’s location, and the operations to
be conducted at the plant. Applicants
also must submit a statement of
business organization, information
regarding the persons with significant
interest in the business, and a list of
trade names the applicant will use in
connection with the specified
operations. The collected information
allows TTB to determine if an applicant
is qualified under the IRC to receive a
DSP operating permit.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
OMB Control No. 1513–0021
Title: Formula and Process for
Nonbeverage Products.
TTB Form Number: TTB F 5154.1.
Abstract: The IRC at 26 U.S.C. 5111–
5114 authorizes drawback (refund) of
excise tax paid on distilled spirits used
in the manufacture of medicines,
medicinal preparations, food products,
flavors, flavoring extracts, or perfume
that are unfit for beverage purposes, and
it authorizes the Secretary to prescribe
regulations to ensure that drawback is
not paid for unauthorized purposes.
Under those authorities, TTB has issued
regulations to require that nonbeverage
drawback claimants show that the
taxpaid distilled spirits for which a
claimant makes a drawback claim were
used in the manufacture of a product
unfit for beverage use. Respondents base
this showing on the product’s formula
and manufacturing process, which they
describe using form TTB F 5154.1 or its
electronic equivalent in Formulas
Online. The collected information
allows TTB to ensure that the tax
provisions of the IRC regarding
drawback are appropriately applied.
This information collection also is
beneficial to respondents as TTB’s
determination regarding the described
product allows claimants to know in
advance of actual manufacture if the
product is or is not fit for beverage
purposes and thus eligible or not
eligible for drawback.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 500.
• Average Responses per Respondent:
35.
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Estimated Annual Burden
• Number of Respondents: 100.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 100.
• Average per-Response Burden: 1
hour.
• Total Burden: 100 hours.
OMB Control No. 1513–0052
Title: Alcohol Fuel Plant (AFP)
Reports and Miscellaneous Letterhead
Applications, and Notices, Marks, and
Records.
TTB Form Number: TTB F 5110.75.
Abstract: While distilled spirits
produced or imported into the United
States are normally subject to excise tax
under the IRC at 26 U.S.C. 5001, the IRC
at 26 U.S.C. 5214(a)(12) allows distilled
spirits used for fuel purposes to be
withdrawn free of that tax. As such, the
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IRC at 26 U.S.C. 5181 and 5207 requires
a proprietor of a distilled spirits plant
(DSP) established as an alcohol fuel
plant (AFP) to make applications,
maintain records, and render reports as
the Secretary prescribes by regulation.
Under those IRC authorities, TTB has
issued AFP regulations in 27 CFR part
19 that require proprietors to keep
certain records, provide certain notices,
place certain marks on alcohol fuel
containers, and make an annual
operations report on form TTB F
5110.75. TTB uses the collected
information to ensure that the tax
provisions of the IRC are appropriately
applied and to help prevent diversion of
alcohol fuel to taxable beverage use.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits; Not-for-profit institutions;
and Individuals or households.
Estimated Annual Burden
• Number of Respondents: 1,900.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 1,900.
• Average per-Response Burden: 1
hour.
• Total Burden: 1,900.
OMB Control No. 1513–0103
Title: Tobacco Bond—Collateral,
Tobacco Bond—Surety, and Tobacco
Bond.
TTB Form Numbers: TTB F 5200.25,
TTB F 5220.26, and TTB F 5200.29.
Abstract: The IRC at 26 U.S.C. 5711
requires every person, before
commencing business as a manufacturer
of tobacco products or cigarette papers
and tubes, or as an export warehouse
proprietor, to file a bond in the amount,
form, and manner as prescribed by the
Secretary by regulation. Also, the IRC at
26 U.S.C. 7101 requires that such bonds
be guaranteed by a surety or by the
deposit of collateral in the form of
United States Treasury bonds or notes.
Under those IRC authorities, TTB has
issued tobacco bond regulations in 27
CFR parts 40 and 44. Those regulations
require the prescribed persons to file a
surety or collateral bond with TTB in an
amount equivalent to the potential tax
liability of the person, within a
minimum and a maximum amount. The
TTB regulations also require a
strengthening bond when the amount of
an existing bond becomes insufficient or
a superseding bond when a current
bond is no longer valid for reasons
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specified by regulation. Respondents
may provide a surety bond using TTB F
5000.25, a collateral bond using TTB F
5000.26, or they may use TTB F 5200.29
for either type of bond as an approved
alternate procedure.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits, and individuals.
Estimated Annual Burden
• Number of Respondents: 215.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 215.
• Average per-Response Burden: 1
hour.
• Total Burden: 215 hours.
OMB Control No. 1513–0107
Title: Monthly Report—Importer of
Tobacco Products or Processed Tobacco.
TTB Form Number: TTB F 5220.6.
Abstract: Under the IRC at 26 U.S.C.
5722, importers of tobacco products and
of processed tobacco are required to
make reports containing such
information, in such form, at such
times, and for such periods as the
Secretary shall prescribe by regulation.
Under that authority, the TTB
regulations in 27 CFR part 41 require
importers of tobacco products and
importers of processed tobacco to
submit a monthly report on TTB F
5220.6 to account for such products on
hand, received, and removed. TTB uses
the collected information to help
prevent diversion of tobacco products
and processed tobacco into the illegal
market.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 280.
• Average Responses per Respondent:
12.
• Number of Responses: 3,360.
• Average per-Response Burden: 1
hour.
• Total Burden: 3,360.
OMB Control No. 1513–0118
Title: Formulas for Fermented
Beverage Products, TTB REC 5052/1.
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TTB Recordkeeping Number: TTB
REC 5052/1.
Abstract: Under the authority of the
IRC at 26 U.S.C. 5051, 5052, and 7805,
and of the FAA Act at 27 U.S.C. 205(e),
the TTB regulations in 27 CFR parts 7
and 25 require beer and malt beverage
producers and importers to file a
formula when certain non-exempted
ingredients, flavors, colors, or processes
are used to produce a non-traditional
fermented beverage product. This
information collection, which
respondents submit to TTB as a written
notice, is necessary to ensure that the
tax provisions of the IRC are
appropriately applied, and that the
alcohol beverage labeling provisions of
the FAA Act are met for imported
products that meet that Act’s definition
of malt beverage.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profits; Individuals.
Estimated Annual Burden
• Number of Respondents: 550.
• Average Responses per Respondent:
3.
• Number of Responses: 1,650.
• Average per-Response Burden: 1
hour.
• Total Burden: 1,650.
OMB Control No. 1513–0122
Title: Formula and Process for
Domestic and Imported Alcohol
Beverages.
TTB Form Number: TTB F 5100.51.
Abstract: Chapter 51 of the IRC (26
U.S.C. chapter 51) governs the
production, classification, and taxation
of alcohol products, and the Federal
Alcohol Administration Act (FAA Act)
at 27 U.S.C. 205(e) requires alcohol
beverage labels to provide consumers
with adequate information as to the
identity and quality of alcohol
beverages. Each statute also authorizes
the Secretary to issue regulations related
to such activities. As such, the TTB
regulations require alcohol beverage
producers and importers to obtain
formula approval for certain nonstandard products to ensure that such
products are properly classified for
excise tax purposes under the IRC and
properly labeled under the FAA Act.
Currently, in lieu of the formula forms
and letterhead notices specified in the
TTB regulations for each alcohol
commodity (distilled spirits, wine, and
beer/malt beverages), which are
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51723
approved under separate OMB control
numbers, respondents, as an alternate
procedure, may submit TTB F 5100.51
or its electronic equivalent in Formulas
Online (FONL), as approved under this
OMB control number.
Current Actions: There are no
program changes associated with this
information collection, and TTB is
submitting it for extension purposes
only. As for adjustments, due to changes
in agency estimates, TTB is increasing
the number of annual respondents,
responses, and burden hours associated
with this collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 3,200.
• Average Responses per Respondent:
6.
• Number of Responses: 19,200.
• Average per-Response Burden: 2
hours.
• Total Burden: 38,400.
OMB Control No. 1513–NEW
Title: Combined Alcohol Excise Tax
Return and Simplified Operations
Report—Pilot Test.
TTB Form Numbers: To be
determined.
Abstract: Under the IRC at 26 U.S.C.
5061, the Federal excise tax on wine,
distilled spirits, and beer is collected on
the basis of a return, which taxpayers
file on a semi-monthly, quarterly, or
annual basis, depending on the amount
of their annual tax liability (see 26
U.S.C. 5061(d)(4)). In addition, under
the IRC at 26 U.S.C. 5207, 5367, and
5415, distilled spirits, wine, and beer
taxpayers, respectively, must furnish
reports of operations and transactions as
the Secretary prescribes by regulation.
Currently, under those IRC
authorities, the TTB regulations in 27
CFR chapter I require alcohol excise
taxpayers to report their excise tax
liability using form TTB F 5000.24,
Excise Tax Return, approved under
OMB No. 1513–0083. In addition,
alcohol excise taxpayers must file
operations reports accounting for their
production, removals, losses, and
certain other matters that effect their
excise tax liability. Distilled spirits
plant proprietors file up to four separate
operations reports on a monthly basis:
TTB F 5110.11, TTB F 5110.28, TTB F
5110.40, TTB F 5110.43, approved
under OMB Nos. 1513–0039, 1513–
0041, 1513–0047, and 1513–0049, and
concerning, respectively, storage,
processing, production, and denaturing
operations. Wine premises proprietors
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file monthly operations reports on TTB
F 5120.17, approved under OMB No.
1513–0053. Brewers, depending on their
annual tax liability, file operations
reports either on a monthly basis using
TTB F 5130.9 or on a quarterly basis
using TTB F 5130.9 or TTB F 5130.26,
both of which are approved under OMB
No. 1513–0007.
As part of TTB’s efforts to lower
respondent burden, the Bureau is
developing a combined tax return and
simplified operations report and intends
to pilot the use of it with alcohol excise
taxpayers. Under this pilot, alcohol
excise taxpayers will submit a
letterhead application to join the pilot
program as an alternative method to
their filing the current tax return and
operations reports under existing
regulatory requirements. Once
approved, taxpayers participating in the
pilot program will file their combined
alcohol excise return and simplified
operations report under the due dates
currently applicable to their excise tax
returns.
The collected information will allow
TTB to identify the excise taxpayer, the
amount of taxes due, and the amount of
payments made, as well as the amount
of wine, distilled spirits, or beer the
taxpayer produced, removed,
transferred, and disposed of during the
reporting period, which effects the
amount of alcohol excise tax due.
Current Actions: This new
information collection request consists
of two collections—a letterhead
application filed by wine, distilled
spirits, and beer taxpayers to participate
in this pilot program as an alternate
method, and a combined excise tax
return and simplified operations report
form (on paper or its electronic
equivalent) filed by the pilot program
participants. The estimated number of
participating respondents included in
this request is intended to cover
different phases of the pilot, with
increasing numbers of participants in
later phases. TTB intends this
alternative method to reduce respondent
burden by reducing the amount of
information TTB collects on its
currently separate excise tax returns and
operations reports. TTB estimates that
this pilot program will significantly
reduce the overall burden hours for
alcohol excise taxpayers when
compared to the current burden for
filing separate tax returns and filing the
current operations reports.
Type of Review: New collection
request.
Affected Public: Businesses or other
for-profits.
VerDate Sep<11>2014
16:44 Sep 15, 2021
Jkt 253001
Estimated Annual Burden
• Number of Respondents: 10,000.
• Average Responses per Respondent:
5.8.
• Number of Responses: 58,000.
• Average per-Response Burden: 1.0
hour.
• Total Burden: 58,000 hours.
Dated: September 9, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021–19957 Filed 9–15–21; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment Form 8508, Request
for Waiver From Filing Information
Returns Electronically
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the public and other Federal
agencies to take this opportunity to
comment on proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. Currently, the IRS is
soliciting comments concerning Form
8508, Request for Waiver from Filing
Information Returns Electronically.
DATES: Written comments should be
received on or before November 15,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to LaNita Van Dyke, (202) 317–
6009, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Returns Required on Magnetic
Media.
OMB Number: 1545–0957.
Regulation Project Number: Form
8508.
Abstract: Section 6011(e)(2)(A) of the
Internal Revenue Code, as amended by
Section 7713 of the Revenue
Reconciliation Act of 1989, Public Law
101 239 (1989), 103 Stat. 2106, requires
SUMMARY:
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
certain filers of information returns to
report these on magnetic media. Filers
who seek relief from this requirement
can use Form 8508 to request a waiver
for a specific time. After evaluating the
request, IRS will notify the taxpayer as
to whether the request is approved or
denied.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms, Federal
government, and State, local or tribal
governments, and Not-for-Profit
Organizations.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 750.
The following paragraph applies to all
the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a
collection of information must be
retained if their contents may become
material in the administration of any
internal revenue law. Generally, tax
returns and tax return information are
confidential, as required by 26 U.S.C.
6103.
Request for Comments: The Internal
Revenue Service (IRS) is particularly
interested in comments that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
E:\FR\FM\16SEN1.SGM
16SEN1
]]>Agencies
[Federal Register Volume 86, Number 177 (Thursday, September 16, 2021)]
[Notices]
[Pages 51720-51724]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19957]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2021-0003]
Proposed Information Collections; Comment Request (No. 83)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the proposed or continuing information
collections listed below in this notice.
DATES: We must receive your written comments on or before November 15,
2021.
ADDRESSES: You may send comments on the information collections
described in this document using one of the two methods described
below--
Internet: To submit comments electronically, use the
comment form for this document posted on the ``Regulations.gov'' e-
rulemaking website at https://www.regulations.gov within Docket No.
TTB-2021-0003.
Mail: Send comments to the Paperwork Reduction Act
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
Please submit separate comments for each specific information
collection described in this document. You must reference the
information collection's title, form or recordkeeping requirement
number (if any), and OMB control number in your comment.
You may view copies of this document, the relevant TTB forms, and
any comments received at https://www.regulations.gov within Docket No.
TTB-2021-0003. TTB has posted a link to that docket on its website at
https://www.ttb.gov/rrd/information-collection-notices. You also may
obtain paper copies of this document, the listed forms, and any
comments received by contacting TTB's Paperwork Reduction Act Officer
at the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or
[email protected] (please do not submit comments to this
email address).
[[Page 51721]]
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections described below, as required by the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this document will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in your comments.
We invite comments on: (a) Whether an information collection is
necessary for the proper performance of the agency's functions,
including whether the information has practical utility; (b) the
accuracy of the agency's estimate of the information collection's
burden; (c) ways to enhance the quality, utility, and clarity of the
information collected; (d) ways to minimize the information
collection's burden on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide the
requested information.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information has a valid OMB control number.
Information Collections Open for Comment
Currently, we are seeking comments on the following forms,
letterhead applications or notices, recordkeeping requirements,
questionnaires, or surveys:
OMB Control No. 1513-0007
Title: Brewer's Report of Operations and Quarterly Brewer's Report
of Operations.
TTB Form Number: TTB F 5130.9 and 5130.26.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415
requires that all brewers furnish reports of operations and
transactions as the Secretary of the Treasury (the Secretary)
prescribes by regulation. Under that authority, the TTB regulations in
27 CFR part 25 require brewers to file monthly operations reports using
TTB F 5130.9, Brewer's Report of Operations, if they anticipate an
annual excise tax liability of $50,000 or more for beer in a given
calendar year. Taxpayers who anticipate a liability of less than
$50,000 for such taxes in a given year and had such liability the
previous year may file quarterly operations reports using TTB F 5130.9
or the simplified TTB F 5130.26, Quarterly Brewer's Report of
Operations. The information collected from brewers on these reports
regarding the amount of beer they produce, receive, return, remove,
transfer, destroy, or otherwise gain or dispose of is necessary to
ensure the tax provisions of the IRC are appropriately applied.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 6,000.
Average Responses per Respondent: 5.4.
Number of Responses: 32,400.
Average per-Response Burden: 0.75 hour.
Total Burden: 24,300 hours.
OMB Control No. 1513-0008
Title: Application and Permit to Ship Liquors and Articles of
Puerto Rican Manufacture Taxpaid to the United States.
TTB Form Number: TTB F 5170.7.
Abstract: The IRC at 26 U.S.C. 7652 provides that products made in
Puerto Rico, shipped to the United States, and withdrawn for
consumption or sale are subject to a tax equal to the internal revenue
tax imposed on like products made in the United States. In addition,
that section provides that the taxes collected on such Puerto Rican
products are covered over (transferred) into the Treasury of Puerto
Rico. Under the TTB regulations in 27 CFR part 26, applicants use form
TTB F 5170.7 to apply for authorization for, and to document, the
shipment of tax-paid or tax-determined Puerto Rican spirits to the
United States. The collected information documents the specific spirits
and articles, the amounts shipped and received, and the amount of tax,
and it identifies the consignor in Puerto Rico and consignee in the
United States. TTB uses the information to verify the accuracy of
prepayments of excise tax and semimonthly payments of deferred excise
taxes, and to determine the amount of revenue to be transferred into
the Treasury of Puerto Rico. This information is necessary to ensure
the tax provisions of the IRC are appropriately applied.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 20.
Average Responses per Respondent: 106.
Number of Responses: 2,120.
Average per-Response Burden: 0.5 hour.
Total Burden: 1,060 hours.
OMB Control No. 1513-0018
Title: Application for Basic Permit under the Federal Alcohol
Administration Act.
TTB Form Number: TTB F 5100.24.
Abstract: Section 103 of the Federal Alcohol Administration Act
(FAA Act, 27 U.S.C. 203) requires that a person must apply to the
Secretary for a ``basic permit'' before beginning business as: (1) An
importer into the United States of distilled spirits, wine, or malt
beverages, (2) a producer of distilled spirits or wine, or (3) a
wholesaler of distilled spirits, wine, or malt beverages. In addition,
section 104 of the FAA Act (27 U.S.C. 204(c)) prescribes who is
entitled to a basic permit, and it authorizes the Secretary to
prescribe the manner and form of, and the information required in,
basic permit applications. Under these authorities, the TTB regulations
in 27 CFR part 1 require that applicants use TTB F 5100.24 to apply for
new FAA Act basic permits. That application enables TTB to determine
the location of the proposed business, the extent of its operations,
and if the applicant is qualified under the FAA Act to receive a basic
permit.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
[[Page 51722]]
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Annual Burden
Number of Respondents: 10,500.
Average Responses per Respondent: 1 (one).
Number of Responses: 10,500.
Average per-Response Burden: 1.125 hours.
Total Burden: 11,813 hours.
OMB Control No. 1513-0021
Title: Formula and Process for Nonbeverage Products.
TTB Form Number: TTB F 5154.1.
Abstract: The IRC at 26 U.S.C. 5111-5114 authorizes drawback
(refund) of excise tax paid on distilled spirits used in the
manufacture of medicines, medicinal preparations, food products,
flavors, flavoring extracts, or perfume that are unfit for beverage
purposes, and it authorizes the Secretary to prescribe regulations to
ensure that drawback is not paid for unauthorized purposes. Under those
authorities, TTB has issued regulations to require that nonbeverage
drawback claimants show that the taxpaid distilled spirits for which a
claimant makes a drawback claim were used in the manufacture of a
product unfit for beverage use. Respondents base this showing on the
product's formula and manufacturing process, which they describe using
form TTB F 5154.1 or its electronic equivalent in Formulas Online. The
collected information allows TTB to ensure that the tax provisions of
the IRC regarding drawback are appropriately applied. This information
collection also is beneficial to respondents as TTB's determination
regarding the described product allows claimants to know in advance of
actual manufacture if the product is or is not fit for beverage
purposes and thus eligible or not eligible for drawback.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 500.
Average Responses per Respondent: 35.
Number of Responses: 17,500.
Average per-Response Burden: 0.5 hour.
Total Burden: 8,750 hours.
OMB Control No. 1513-0040
Title: Application for Operating Permit Under 26 U.S.C. 5171(d).
TTB Form Number: TTB F 5110.25.
Abstract: As required by the IRC at 26 U.S.C. 5171(d), persons who
intend to distill, process, or warehouse distilled spirits for non-
beverage use, or who intend to manufacture articles using distilled
spirits or warehouse bulk spirits for non-industrial use without
bottling, are required to apply for and obtain a distilled spirits
plant (DSP) operating permit before beginning such operations. Under
that IRC authority, the TTB regulations in 27 CFR part 19 require such
persons to apply for a DSP operating permit using form TTB F 5110.25.
The form identifies the name and business address of the applicant, the
DSP's location, and the operations to be conducted at the plant.
Applicants also must submit a statement of business organization,
information regarding the persons with significant interest in the
business, and a list of trade names the applicant will use in
connection with the specified operations. The collected information
allows TTB to determine if an applicant is qualified under the IRC to
receive a DSP operating permit.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 100.
Average Responses per Respondent: 1 (one).
Number of Responses: 100.
Average per-Response Burden: 1 hour.
Total Burden: 100 hours.
OMB Control No. 1513-0052
Title: Alcohol Fuel Plant (AFP) Reports and Miscellaneous
Letterhead Applications, and Notices, Marks, and Records.
TTB Form Number: TTB F 5110.75.
Abstract: While distilled spirits produced or imported into the
United States are normally subject to excise tax under the IRC at 26
U.S.C. 5001, the IRC at 26 U.S.C. 5214(a)(12) allows distilled spirits
used for fuel purposes to be withdrawn free of that tax. As such, the
IRC at 26 U.S.C. 5181 and 5207 requires a proprietor of a distilled
spirits plant (DSP) established as an alcohol fuel plant (AFP) to make
applications, maintain records, and render reports as the Secretary
prescribes by regulation. Under those IRC authorities, TTB has issued
AFP regulations in 27 CFR part 19 that require proprietors to keep
certain records, provide certain notices, place certain marks on
alcohol fuel containers, and make an annual operations report on form
TTB F 5110.75. TTB uses the collected information to ensure that the
tax provisions of the IRC are appropriately applied and to help prevent
diversion of alcohol fuel to taxable beverage use.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; Not-for-profit
institutions; and Individuals or households.
Estimated Annual Burden
Number of Respondents: 1,900.
Average Responses per Respondent: 1 (one).
Number of Responses: 1,900.
Average per-Response Burden: 1 hour.
Total Burden: 1,900.
OMB Control No. 1513-0103
Title: Tobacco Bond--Collateral, Tobacco Bond--Surety, and Tobacco
Bond.
TTB Form Numbers: TTB F 5200.25, TTB F 5220.26, and TTB F 5200.29.
Abstract: The IRC at 26 U.S.C. 5711 requires every person, before
commencing business as a manufacturer of tobacco products or cigarette
papers and tubes, or as an export warehouse proprietor, to file a bond
in the amount, form, and manner as prescribed by the Secretary by
regulation. Also, the IRC at 26 U.S.C. 7101 requires that such bonds be
guaranteed by a surety or by the deposit of collateral in the form of
United States Treasury bonds or notes. Under those IRC authorities, TTB
has issued tobacco bond regulations in 27 CFR parts 40 and 44. Those
regulations require the prescribed persons to file a surety or
collateral bond with TTB in an amount equivalent to the potential tax
liability of the person, within a minimum and a maximum amount. The TTB
regulations also require a strengthening bond when the amount of an
existing bond becomes insufficient or a superseding bond when a current
bond is no longer valid for reasons
[[Page 51723]]
specified by regulation. Respondents may provide a surety bond using
TTB F 5000.25, a collateral bond using TTB F 5000.26, or they may use
TTB F 5200.29 for either type of bond as an approved alternate
procedure.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits, and individuals.
Estimated Annual Burden
Number of Respondents: 215.
Average Responses per Respondent: 1 (one).
Number of Responses: 215.
Average per-Response Burden: 1 hour.
Total Burden: 215 hours.
OMB Control No. 1513-0107
Title: Monthly Report--Importer of Tobacco Products or Processed
Tobacco.
TTB Form Number: TTB F 5220.6.
Abstract: Under the IRC at 26 U.S.C. 5722, importers of tobacco
products and of processed tobacco are required to make reports
containing such information, in such form, at such times, and for such
periods as the Secretary shall prescribe by regulation. Under that
authority, the TTB regulations in 27 CFR part 41 require importers of
tobacco products and importers of processed tobacco to submit a monthly
report on TTB F 5220.6 to account for such products on hand, received,
and removed. TTB uses the collected information to help prevent
diversion of tobacco products and processed tobacco into the illegal
market.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 280.
Average Responses per Respondent: 12.
Number of Responses: 3,360.
Average per-Response Burden: 1 hour.
Total Burden: 3,360.
OMB Control No. 1513-0118
Title: Formulas for Fermented Beverage Products, TTB REC 5052/1.
TTB Recordkeeping Number: TTB REC 5052/1.
Abstract: Under the authority of the IRC at 26 U.S.C. 5051, 5052,
and 7805, and of the FAA Act at 27 U.S.C. 205(e), the TTB regulations
in 27 CFR parts 7 and 25 require beer and malt beverage producers and
importers to file a formula when certain non-exempted ingredients,
flavors, colors, or processes are used to produce a non-traditional
fermented beverage product. This information collection, which
respondents submit to TTB as a written notice, is necessary to ensure
that the tax provisions of the IRC are appropriately applied, and that
the alcohol beverage labeling provisions of the FAA Act are met for
imported products that meet that Act's definition of malt beverage.
Current Actions: There are no program changes or adjustments
associated with this information collection, and TTB is submitting it
for extension purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals.
Estimated Annual Burden
Number of Respondents: 550.
Average Responses per Respondent: 3.
Number of Responses: 1,650.
Average per-Response Burden: 1 hour.
Total Burden: 1,650.
OMB Control No. 1513-0122
Title: Formula and Process for Domestic and Imported Alcohol
Beverages.
TTB Form Number: TTB F 5100.51.
Abstract: Chapter 51 of the IRC (26 U.S.C. chapter 51) governs the
production, classification, and taxation of alcohol products, and the
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e)
requires alcohol beverage labels to provide consumers with adequate
information as to the identity and quality of alcohol beverages. Each
statute also authorizes the Secretary to issue regulations related to
such activities. As such, the TTB regulations require alcohol beverage
producers and importers to obtain formula approval for certain non-
standard products to ensure that such products are properly classified
for excise tax purposes under the IRC and properly labeled under the
FAA Act. Currently, in lieu of the formula forms and letterhead notices
specified in the TTB regulations for each alcohol commodity (distilled
spirits, wine, and beer/malt beverages), which are approved under
separate OMB control numbers, respondents, as an alternate procedure,
may submit TTB F 5100.51 or its electronic equivalent in Formulas
Online (FONL), as approved under this OMB control number.
Current Actions: There are no program changes associated with this
information collection, and TTB is submitting it for extension purposes
only. As for adjustments, due to changes in agency estimates, TTB is
increasing the number of annual respondents, responses, and burden
hours associated with this collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 3,200.
Average Responses per Respondent: 6.
Number of Responses: 19,200.
Average per-Response Burden: 2 hours.
Total Burden: 38,400.
OMB Control No. 1513-NEW
Title: Combined Alcohol Excise Tax Return and Simplified Operations
Report--Pilot Test.
TTB Form Numbers: To be determined.
Abstract: Under the IRC at 26 U.S.C. 5061, the Federal excise tax
on wine, distilled spirits, and beer is collected on the basis of a
return, which taxpayers file on a semi-monthly, quarterly, or annual
basis, depending on the amount of their annual tax liability (see 26
U.S.C. 5061(d)(4)). In addition, under the IRC at 26 U.S.C. 5207, 5367,
and 5415, distilled spirits, wine, and beer taxpayers, respectively,
must furnish reports of operations and transactions as the Secretary
prescribes by regulation.
Currently, under those IRC authorities, the TTB regulations in 27
CFR chapter I require alcohol excise taxpayers to report their excise
tax liability using form TTB F 5000.24, Excise Tax Return, approved
under OMB No. 1513-0083. In addition, alcohol excise taxpayers must
file operations reports accounting for their production, removals,
losses, and certain other matters that effect their excise tax
liability. Distilled spirits plant proprietors file up to four separate
operations reports on a monthly basis: TTB F 5110.11, TTB F 5110.28,
TTB F 5110.40, TTB F 5110.43, approved under OMB Nos. 1513-0039, 1513-
0041, 1513-0047, and 1513-0049, and concerning, respectively, storage,
processing, production, and denaturing operations. Wine premises
proprietors
[[Page 51724]]
file monthly operations reports on TTB F 5120.17, approved under OMB
No. 1513-0053. Brewers, depending on their annual tax liability, file
operations reports either on a monthly basis using TTB F 5130.9 or on a
quarterly basis using TTB F 5130.9 or TTB F 5130.26, both of which are
approved under OMB No. 1513-0007.
As part of TTB's efforts to lower respondent burden, the Bureau is
developing a combined tax return and simplified operations report and
intends to pilot the use of it with alcohol excise taxpayers. Under
this pilot, alcohol excise taxpayers will submit a letterhead
application to join the pilot program as an alternative method to their
filing the current tax return and operations reports under existing
regulatory requirements. Once approved, taxpayers participating in the
pilot program will file their combined alcohol excise return and
simplified operations report under the due dates currently applicable
to their excise tax returns.
The collected information will allow TTB to identify the excise
taxpayer, the amount of taxes due, and the amount of payments made, as
well as the amount of wine, distilled spirits, or beer the taxpayer
produced, removed, transferred, and disposed of during the reporting
period, which effects the amount of alcohol excise tax due.
Current Actions: This new information collection request consists
of two collections--a letterhead application filed by wine, distilled
spirits, and beer taxpayers to participate in this pilot program as an
alternate method, and a combined excise tax return and simplified
operations report form (on paper or its electronic equivalent) filed by
the pilot program participants. The estimated number of participating
respondents included in this request is intended to cover different
phases of the pilot, with increasing numbers of participants in later
phases. TTB intends this alternative method to reduce respondent burden
by reducing the amount of information TTB collects on its currently
separate excise tax returns and operations reports. TTB estimates that
this pilot program will significantly reduce the overall burden hours
for alcohol excise taxpayers when compared to the current burden for
filing separate tax returns and filing the current operations reports.
Type of Review: New collection request.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 10,000.
Average Responses per Respondent: 5.8.
Number of Responses: 58,000.
Average per-Response Burden: 1.0 hour.
Total Burden: 58,000 hours.
Dated: September 9, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021-19957 Filed 9-15-21; 8:45 am]
BILLING CODE 4810-31-P
