Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 4332-4335 [2022-01632]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 87, Number 18 (Thursday, January 27, 2022)]
[Notices]
[Pages 4332-4335]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-01632]


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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.

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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

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date of publication of this notice. The public is invited to submit 
comments on these requests.

DATES: Comments must be received on or before February 28, 2022.

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: Change in Bond (Change of Surety).
    OMB Control Number: 1513-0013.
    Type of Review: Extension of a currently approved collection.
    Description: The Internal Revenue Code (IRC), at 26 U.S.C. 5114, 
5173, 5272, 5354, 5401, and 5711, requires certain alcohol and tobacco 
industry proprietors to post a bond as the Secretary of the Treasury 
(the Secretary) requires by regulation. The required bond ensures 
payment of alcohol and tobacco excise taxes by a surety if a proprietor 
defaults on those taxes. Changes in the terms of bonds are effectuated 
on form TTB F 5000.18, Change in Bond (Consent of Surety). Once 
executed by the proprietor and an approved surety company, the 
proprietor files the form with TTB, which retains it as long as the 
revised bond agreement remains in force. This collection is necessary 
to ensure the tax provisions of the IRC are appropriately applied.
    Form: TTB F 5000.18.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 120.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 120.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 120 hours.
    2. Title: Application for and Certification/Exemption of Label/
Bottle Approval.
    OMB Control Number: 1513-0020.
    Type of Review: Extension of a currently approved collection.
    Description: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 205(e) requires that alcohol beverages sold or introduced into 
interstate or foreign commerce be labeled in conformity with 
regulations issued by the Secretary. Under the FAA Act, such 
regulations are to prevent deception of the consumer, provide the 
consumer with ``adequate information'' as to the identity and quality 
of the product, and prohibit false or misleading statements, among 
other things. Further, under the FAA Act, prior to an alcohol beverage 
product's introduction into interstate or foreign commerce, the 
producer, bottler, or importer of the product must apply for and 
receive TTB approval of the product's label. For wines and distilled 
spirits, such respondents also may apply for exemption from label 
approval for products not sold or entered into interstate or foreign 
commerce. For distilled spirits, the TTB regulations also require 
approval of distinctive liquor bottles. Respondents use form TTB F 
5100.31 or its electronic equivalent, COLAs Online, to request and 
obtain such approvals. If approved by TTB, the form also serves as a 
certificate of label approval (COLA), a certificate of exemption from 
label approval, or distinctive liquor bottle approval. This collection 
of information and its related form implement these statutory and 
regulatory provisions.
    Form: TTB F 5100.31.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 12,500.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 205,000.
    Estimated Time per Response: 31 minutes.
    Estimated Total Annual Burden Hours: 105,917 hours.
    3. Title: Claims for Drawback of Tax on Tobacco Products, Cigarette 
Papers, and Cigarette Tubes Exported from the United States.
    OMB Control Number: 1513-0026.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5706 provides for the drawback 
(refund) of Federal excise taxes paid on tobacco products, and on 
cigarette papers and tubes, when such articles are subsequently 
exported in accordance with the bond and regulatory requirements 
prescribed by the Secretary. Under that authority, the TTB regulations 
in 27 CFR part 44 provide for drawback of excise taxes paid on such 
products shipped to a foreign country, Puerto Rico, the Virgin Islands, 
or a possession of the United States when the person who paid the tax 
files the prescribed claim and bond. The regulations require that 
respondents file such claims and certain supporting documentation using 
form TTB F 5620.7, while the required bond is filed using form TTB F 
5200.17. In addition, respondents may file letterhead applications for 
relief from certain regulatory requirements regarding filing of 
supporting documentation showing export or loss. This collection 
ensures drawback is provided consistent with the statutory provisions.
    Form: TTB F 5200.17 and TTB F 5620.7.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 13.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 13.
    Estimated Time per Response: 1.385 hours.
    Estimated Total Annual Burden Hours: 18 hours.
    4. Title: Removals of Tobacco Products and Cigarette Papers and 
Tubes without Payment of Tax.
    OMB Control Number: 1513-0027.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5704(b) provides that a 
manufacturer or export warehouse proprietor, in accordance with 
regulations prescribed by the Secretary, may remove tobacco products 
and cigarette papers and tubes, without payment of tax, for export or 
consumption beyond the jurisdiction of the internal revenue laws of the 
United States. That IRC section also provides that such persons may 
transfer such articles, without payment of tax, to the bonded premises 
of another such entity. In addition, the IRC at 26 U.S.C. 5722 requires 
such persons to make reports as required by regulation. Under those 
authorities, the TTB regulations in 27 CFR part 44 require tobacco 
product and cigarette paper and tube manufacturers and export warehouse 
proprietors to report such removals on form TTB F 5200.14. 
Alternatively, under the alternate procedure described in TTB Industry 
Circular 2004-3, respondents may submit a Monthly Summary Report of 
such removals if records maintained at the respondent's premises 
document the export of each removal. Under this information collection, 
respondents also submit letterhead notices to modify previously 
submitted information, and they submit letterhead applications to 
obtain authorization to use an alternative Monthly Summary Report 
procedure. The collected information

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ensures the appropriate payment of tax under the IRC.
    Form: TTB F 5200.14.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 300.
    Frequency of Response: On occasion, Monthly.
    Estimated Total Number of Annual Responses: 21,970.
    Estimated Time per Response: 1 to 7 hours.
    Estimated Total Annual Burden Hours: 27,730 hours.
    5. Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
    OMB Control Number: 1513-0030.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5008, 5056, 5370, and 5705 
authorizes the Secretary to provide for claims for taxpayer relief from 
excise taxes paid on distilled spirits, wine, beer, and tobacco 
products lost or destroyed by theft or disaster, voluntarily destroyed, 
or returned or withdrawn from the market. The IRC at 26 U.S.C. 5044 
also allows for the refund of tax for wine returned to bond. In 
addition, the IRC at 26 U.S.C. 5111-5114, authorizes the Secretary to 
issue drawback (refunds) for a portion of the excise taxes paid on 
distilled spirits used in the manufacture of certain nonbeverage 
products. Finally, the IRC at U.S.C. 6402-6404 provides that taxpayers 
may be refunded on certain overpayments, while section 6423 sets 
conditions on such claims for alcohol and tobacco excise taxes. Under 
those IRC authorities, the TTB regulations require taxpayers to make 
claims using form TTB F 5620.8. On that form, the respondent states the 
amount of and the reasons and circumstances for the claim. This 
collected information is necessary to ensure the tax provisions of the 
IRC are appropriately applied as it allows TTB to determine if 
submitted claims meet the statutory and regulatory criteria.
    Form: TTB F 5620.8.
    Affected Public: Businesses or other for-profits; Individuals or 
households; and Not-for profit institutions.
    Estimated Number of Respondents: 5,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 5,000 hours.
    6. Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and Administered by TTB; 
Collection Information Statements for Individuals and Businesses.
    OMB Control Number: 1513-0054.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 7122 provides that the Secretary 
may compromise any civil or criminal case arising under it, including 
tax liabilities, in lieu of civil or criminal action. Under this 
authority, the TTB regulations require persons to submit offers in 
compromise for violations of the IRC on form TTB F 5640.1. Submitters 
use that form to identify the tax liabilities or violations being 
compromised, the amount of the compromise offer, and the reason for the 
offer. To support requests for installment payments of compromise 
offers, TTB may require individual and business respondents to supply 
information documenting financial hardship on TTB F 5600.17 and TTB F 
5600.18, respectively. The collected information allows TTB to consider 
the offer in compromise in relation to the alleged violations of the 
law and the potential for a payment plan to address circumstances in 
which the individual or business is unable to pay an accepted offer in 
compromise immediately in full.
    Form: TTB F 5600.17, TTB F 5600.18, TTB F 5640.1.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
    Estimated Number of Respondents: 40.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 40.
    Estimated Time per Response: 2.5 hours.
    Estimated Total Annual Burden Hours: 90 hours.
    7. Title: Offer in Compromise of Liability Incurred under the 
Federal Alcohol Administration Act.
    OMB Control Number: 1513-0055.
    Type of Review: Extension of a currently approved collection.
    Description: The FAA Act (27 U.S.C. 201 et seq.) requires certain 
alcohol beverage industry members to obtain basic permits from the 
Secretary, and it prohibits unfair trade practices and deceptive 
advertising and labeling of alcohol beverages. Under 27 U.S.C. 207, 
violations of the Act are subject to civil and criminal penalties, but 
the Secretary may accept monetary compromise for such alleged 
violations. Under that authority, the TTB regulations provide that a 
proponent or their agent may submit an offer in compromise to resolve 
alleged FAA Act violations using form TTB F 5640.2. The form identifies 
the alleged violation(s) and violator(s), amount of the compromise 
offer, and the reason(s) for the offer. TTB uses the information to 
evaluate the adequacy of the compromise offer in relation to the 
alleged violation(s) of the FAA Act and to determine if it should 
accept the offer.
    Form: TTB F 5640.2.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 40 hours.
    8. Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
    OMB Control Number: 1513-0090.
    Type of Review: Extension of a currently approved collection.
    Description: The IRC at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b) 
requires that excise taxes on alcohol and tobacco products be collected 
on the basis of a return, filed for the periods, at the times, and 
containing the information the Secretary requires by regulation. Under 
the IRC at 26 U.S.C. 7652(a), such taxes, at the same rates, are 
imposed on similar products manufactured in Puerto Rico and brought 
into the United States, and the majority of those taxes are 
subsequently transferred into the treasury of Puerto Rico. The TTB 
regulations in 27 CFR part 26 (for distilled spirits, wine, and beer) 
and part 41 (for tobacco products and cigarette papers and tubes), 
prescribe the use of TTB F 5000.25, Excise Tax Return--Alcohol and 
Tobacco (Puerto Rico) for the collection of the excise taxes imposed by 
26 U.S.C. 7652(a). This collection is necessary to ensure the tax 
provisions of the IRC are appropriately applied.
    Form: TTB F 5000.25.
    Affected Public: Businesses or other for-profits; Individuals and 
households.
    Estimated Number of Respondents: 24.
    Frequency of Response: Quarterly; Annually.
    Estimated Total Number of Annual Responses: 474.
    Estimated Time per Response: 0.75 hours.
    Estimated Total Annual Burden Hours: 356 hours.
    9. Title: Special (Occupational) Tax Registration and Returns.
    OMB Control Number: 1513-0112.
    Type of Review: Extension of a currently approved collection.
    Description: Before July 1, 2008, various sections of chapter 51 of 
the IRC

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required alcohol industry members to register for and pay an annual 
special occupational tax (SOT). However, section 11125 of Public Law 
109-59 permanently repealed, effective July 1, 2008, the SOT on alcohol 
beverage producers and marketers, non-beverage product manufacturers, 
tax-free alcohol users, and specially denatured spirits users and 
dealers, but any SOT liabilities incurred for periods before that date 
remain. Also, while most SOT requirements for the alcohol industry were 
repealed, 26 U.S.C. 5124 continues to require wholesale and retail 
alcohol dealers to register with the Secretary when commencing or 
ending business or when certain changes to existing registration 
information are necessary. In addition, the IRC at 26 U.S.C. 5731 and 
5732 continues to require manufacturers of tobacco products and 
cigarette papers and tubes, as well as export warehouse proprietors, to 
register and pay an annual SOT by the use of a return. The 
registrations and SOT payments for such entities are due on or before 
the date of commencing business, and on or before July 1 of every year 
after that. Under the TTB regulations in 27 CFR part 31, alcohol 
industry members with pre-July 1, 2008, SOT liabilities use TTB F 
5630.5a as the return for such liabilities, while wholesale and retail 
alcohol dealers register or report registration changes on TTB F 
5630.5d. Under the TTB regulations in 27 CFR parts 40, 44, and 46, 
tobacco industry members use TTB F 5630.5t to register and pay SOT. 
This collection is necessary to ensure the registration and SOT 
provisions of the IRC are appropriately applied.
    Form: TTB F 5630.5a, TTB F 5630.d, and TTB F 5630.5t.
    Affected Public: Businesses or other for-profits; Individuals or 
households; and Not-for-profit institutions.
    Estimated Number of Respondents: 6,320.
    Frequency of Response: Annually; On Occasion.
    Estimated Total Number of Annual Responses: 6,320.
    Estimated Time per Response: 25 minutes.
    Estimated Total Annual Burden Hours: 2,633 hours.
    10. Title: Voluntary Chemist Certification Program Applications, 
Notices, and Records.
    OMB Control Number: 1513-0140.
    Type of Review: Extension of a currently approved collection.
    Description: TTB offers the Chemist Certification Program as a 
service to the alcohol beverage industry to facilitate export of 
beverage alcohol to foreign markets. Many countries that require 
testing as a condition of entry for alcohol beverages accept a report 
of analysis of those alcohol beverages from a TTB-certified chemist. 
This certification program ensures that chemists, enologists, brewers, 
and technicians generate quality data and have the required 
proficiencies to conduct the required chemical analyses. This 
information collection includes the application, notice, and 
recordkeeping requirements associated with the TTB voluntary chemist 
certification program, including letterhead applications for 
certification, submission of certification test results, requests for 
TTB-affirmed reports of analysis, and notices of changes in chemist 
employment place or status. Under this program, certified chemists and 
their laboratories must also maintain usual and customary records 
regarding all analytical results conducted under the TTB certification, 
and records related to laboratory equipment, quality control policies, 
procedures and systems, and analyst training and competence.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 310.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 310.
    Estimated Time per Response: 1.33 hours.
    Estimated Total Annual Burden Hours: 412 hours.

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

    Dated: January 24, 2022.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2022-01632 Filed 1-26-22; 8:45 am]
BILLING CODE 4810-31-P