Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 53729-53730 [2021-20977]
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Federal Register / Vol. 86, No. 185 / Tuesday, September 28, 2021 / Notices
hours. The sample of potential
participants will receive an email
invitation from Schlesinger Group, a
marketing research firm that specializes
in providing sampling pools of
panelists, with screening questions to
determine eligibility. The 20,850
potential participants are expected to
spend 1 minute each in reading the
invitation email for an estimated 348
hours. Those who are interested
(estimated to be 20%, or 4,170
individuals) are expected to spend 1
minute each in completing the screener
form for an estimated 70 hours.
Schlesinger will provide electronic links
to the consent form to the first 834 fulltime seat belt users and to the first 834
part-time/non-users who qualify based
on the screening questions. The 1,668
eligible participants are expected to
spend 5 minutes each reading and
completing the consent form for an
estimated 139 hours. The estimated
1,500 consenting participants will each
spend 20 minutes completing the
experiment for an estimated 500 hours.
The total burden is the sum of the
burden across the invitation/screening,
consenting, and completing the
experiment for a total estimate of 1,057
hours. The details are presented in
Table 1 below.
TABLE 1—ESTIMATED BURDEN HOURS BY FORM
Form
Form
Form
Form
Form
1599
1604
1600
1601
Description
Participants
Estimated
minutes per
participant
Total
estimated
burden hours
per form
.......................................................
.......................................................
.......................................................
.......................................................
Invitation Email ...............................................
Screener Form ...............................................
Informed Consent Form .................................
Experiment Form ............................................
20,850
4,170
1,668
1,500
1
1
5
20
348
70
139
500
Total .........................................................
.........................................................................
........................
........................
1,057
Estimated Total Annual Burden Cost:
NHTSA estimates that there are no costs
to respondents beyond the time spent
participating in the study.
Public Comments Invited: You are
asked to comment on any aspects of this
information collection, including (a)
whether the proposed collection of
information is necessary for the proper
performance of the functions of the
Department, including whether the
information will have practical utility;
(b) the accuracy of the Department’s
estimate of the burden of the proposed
information collection; (c) ways to
enhance the quality, utility and clarity
of the information to be collected; and
(d) ways to minimize the burden of the
collection of information on
respondents, including the use of
automated collection techniques or
other forms of information technology.
Authority: The Paperwork Reduction
Act of 1995; 44 U.S.C. chapter 35, as
amended; 49 CFR 1.49; and DOT Order
1351.29.
Issued in Washington, DC.
Nanda Narayanan Srinivasan,
Associate Administrator, Research and
Program Development.
[FR Doc. 2021–21040 Filed 9–27–21; 8:45 am]
BILLING CODE 4910–59–P
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DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Alcohol and Tobacco Tax and Trade
Bureau Information Collection
Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
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 must be received on
or before October 28, 2021.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Molly Stasko by emailing
PRA@treasury.gov, calling (202) 622–
8922, or viewing the entire information
collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
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Alcohol and Tobacco Tax and Trade
Bureau (TTB)
1. Title: Volatile Fruit-Flavor
Concentrate Plans-Applications and
Related Records.
OMB Control Number: 1513–0006.
Type of Review: Extension of a
currently approved collection.
Description: Volatile fruit-flavor
concentrates contain alcohol when
made from the mash or juice of a fruit
by an evaporative process. Under the
Internal Revenue Code (IRC) at 26
U.S.C. 5511, alcohol excise taxes and
most other provisions of chapter 51 of
the IRC do not apply to such
concentrates if their manufacturers file
applications, keep records, and meet
certain other requirements prescribed by
regulation. Under that IRC authority, the
TTB regulations in 27 CFR part 18
require volatile fruit-flavor concentrate
manufacturers to register using form
TTB F 5520.3, file amendments to their
registrations using that form or a
letterhead application (depending on
circumstances), and maintain a record
file of all approved registrations and
related supporting documents. TTB uses
the collected information to identify
concentrate manufacturers and their
operations to ensure that the tax
provisions of the IRC are appropriately
applied.
Form Number: TTB F 5520.3.
Recordkeeping Number: TTB REC
5520/2.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
55.
Frequency of Response: On occasion.
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Federal Register / Vol. 86, No. 185 / Tuesday, September 28, 2021 / Notices
Estimated Total Number of Annual
Responses: 55.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 110 hours.
2. Title: Volatile Fruit-Flavor
Concentrate Manufacturers—Annual
Report, and Usual and Customary
Business Records.
OMB Control Number: 1513–0022.
Type of Review: Extension of a
currently approved collection.
Description: Volatile fruit-flavor
concentrates contain alcohol when
made from the mash or juice of a fruit
by an evaporative process. Under the
IRC at 26 U.S.C. 5511, alcohol excise
taxes and most other provisions of
chapter 51 of the IRC do not apply to
such concentrates if their manufacturers
keep records and meet certain other
requirements prescribed by regulation.
Under that IRC authority, the TTB
regulations in 27 CFR part 18 require
volatile fruit-flavor concentrate
manufacturers to submit an annual
summary report, using form TTB F
5520.2, accounting for all such products
produced, removed, or made unfit for
beverage use. Such manufacturers
compile this report from usual and
customary business, which, under the
regulations, respondents must retain for
3 years. TTB uses the collected
information to ensure that the tax
provisions of the IRC are appropriately
applied.
Form Number: TTB F 5520.2.
Recordkeeping Number: TTB REC
5520/1.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
55.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 55.
Estimated Time per Response: 20
minutes.
Estimated Total Annual Burden
Hours: 18 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 22, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021–20977 Filed 9–27–21; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue Service Information
Collection Requests
Departmental Offices,
Department of the Treasury.
AGENCY:
VerDate Sep<11>2014
16:35 Sep 27, 2021
Jkt 253001
ACTION:
Notice.
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 must be received on
or before October 28, 2021.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Molly Stasko by emailing
PRA@treasury.gov, calling (202) 622–
8922, or viewing the entire information
collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Internal Revenue Service (IRS)
1. Title: Reduction of Tax Attributes
Due to Discharge of Indebtedness.
OMB Control Number: 1545–0046.
Type of Review: Extension of a
currently approved collection.
Description: Internal Revenue Code
(IRC) section 108 allows taxpayers to
exclude from gross income amounts
attributable to discharge of indebtedness
in title 11 cases, insolvency, or a
qualified farm indebtedness. Section
1081(b) allows corporations to exclude
from gross income amounts attributable
to certain transfers of property. The data
is used to verify adjustments to basis of
property and reduction of tax attributes.
Form Number: IRS Form 982.
Affected Public: Individuals or
households; Businesses or other forprofits.
Estimated Number of Respondents:
667.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 667.
Estimated Time per Respondent: 11
hours 23 minutes.
Estimated Total Annual Burden
Hours: 7,491 hours.
2. Title: Declaration and Signature for
Electronic and Magnetic Media Filing.
OMB Control Number: 1545–0967.
Type of Review: Extension of a
currently approved collection.
Description: The IRS is actively
engaged in encouraging e-filing and
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electronic documentation. These forms
are used to secure taxpayer signatures
and declarations in conjunction with
electronic or magnetic media filing of
income tax returns. Form 8453–FE is
used to authenticate the electronic Form
1041, U.S. Income Tax Return for
Estates and Trusts. Form 8453–EMP is
used to authenticate an electronic
employment tax form, authorize the
electronic return originator (ERO). Form
8879–EMP is used to authenticate an
electronic employment tax return or
request for refund, authorize an ERO or
ISP to transmit via a third-party, and
authorize an electronic funds
withdrawal for payment of employment
taxes owe. Form 8879–F is used by an
electronic return originator when the
fiduciary wants to use a personal
identification number to electronically
sign an estate’s or trust’s electronic
income tax return, and if applicable
consent to electronic funds withdrawal.
Form Number: IRS Forms 8879–F,
8453–FE, 8453–EMP, and 8879–EMP.
Affected Public: Individuals or
households; Businesses and other forprofit organizations; and Not-for-profit
institutions.
Estimated Number of Respondents:
21,000,881.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 21,000,881.
Estimated Time per Response: 2 hours
34 minutes.
Estimated Total Annual Burden
Hours: 53,783,747 hours.
3. Title: Procedural Rules for Excise
Taxes Currently Reportable on Form
720.
OMB Control Number: 1545–1296.
Type of Review: Extension of a
currently approved collection.
Description: Treasury Decision (T.D.)
8685 contains the regulations
addressing persons required to make
deposits of excise taxes. Internal
Revenue Code (IRC) Section 4251
imposes a tax on amounts paid for
certain communications services. IRC
Section 4261 imposes various taxes on
amounts paid for the transportation of
persons by air. IRC Section 4271
imposes a tax on amounts paid for the
air transportation of property. T.D. 8442
provides guidance for reporting excise
taxes on Form 720. Section 6302(c)
authorizes the Secretary to prescribe the
time, manner, and conditions under
which taxes imposed under internal
revenue laws may be received at
government depositories.
Regulation Project Number: T.D. 8685
and T.D. 8442.
Affected Public: Individuals or
households; Businesses and other for-
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]]>Agencies
[Federal Register Volume 86, Number 185 (Tuesday, September 28, 2021)]
[Notices]
[Pages 53729-53730]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20977]
=======================================================================
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
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 must be received on or before October 28, 2021.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Molly Stasko by emailing [email protected], calling (202)
622-8922, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Volatile Fruit-Flavor Concentrate Plans-Applications and
Related Records.
OMB Control Number: 1513-0006.
Type of Review: Extension of a currently approved collection.
Description: Volatile fruit-flavor concentrates contain alcohol
when made from the mash or juice of a fruit by an evaporative process.
Under the Internal Revenue Code (IRC) at 26 U.S.C. 5511, alcohol excise
taxes and most other provisions of chapter 51 of the IRC do not apply
to such concentrates if their manufacturers file applications, keep
records, and meet certain other requirements prescribed by regulation.
Under that IRC authority, the TTB regulations in 27 CFR part 18 require
volatile fruit-flavor concentrate manufacturers to register using form
TTB F 5520.3, file amendments to their registrations using that form or
a letterhead application (depending on circumstances), and maintain a
record file of all approved registrations and related supporting
documents. TTB uses the collected information to identify concentrate
manufacturers and their operations to ensure that the tax provisions of
the IRC are appropriately applied.
Form Number: TTB F 5520.3.
Recordkeeping Number: TTB REC 5520/2.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 55.
Frequency of Response: On occasion.
[[Page 53730]]
Estimated Total Number of Annual Responses: 55.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 110 hours.
2. Title: Volatile Fruit-Flavor Concentrate Manufacturers--Annual
Report, and Usual and Customary Business Records.
OMB Control Number: 1513-0022.
Type of Review: Extension of a currently approved collection.
Description: Volatile fruit-flavor concentrates contain alcohol
when made from the mash or juice of a fruit by an evaporative process.
Under the IRC at 26 U.S.C. 5511, alcohol excise taxes and most other
provisions of chapter 51 of the IRC do not apply to such concentrates
if their manufacturers keep records and meet certain other requirements
prescribed by regulation. Under that IRC authority, the TTB regulations
in 27 CFR part 18 require volatile fruit-flavor concentrate
manufacturers to submit an annual summary report, using form TTB F
5520.2, accounting for all such products produced, removed, or made
unfit for beverage use. Such manufacturers compile this report from
usual and customary business, which, under the regulations, respondents
must retain for 3 years. TTB uses the collected information to ensure
that the tax provisions of the IRC are appropriately applied.
Form Number: TTB F 5520.2.
Recordkeeping Number: TTB REC 5520/1.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 55.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 55.
Estimated Time per Response: 20 minutes.
Estimated Total Annual Burden Hours: 18 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 22, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-20977 Filed 9-27-21; 8:45 am]
BILLING CODE 4810-31-P
