Proposed Information Collections; Comment Request (No. 90), 47235-47238 [2023-15562]
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Federal Register / Vol. 88, No. 139 / Friday, July 21, 2023 / Notices
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
[Docket No. TTB–2023–0005]
Proposed Information Collections;
Comment Request (No. 90)
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 continuing
or proposed information collections
listed below in this document.
DATES: We must receive your written
comments on or before September 19,
2023.
ADDRESSES: You may send comments on
the information collections described in
this document using one of these two
methods:
• 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–2023–0005.
• 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–2022–0002. 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 complete the
Regulations and Rulings Division
contact form at https://www.ttb.gov/
contact-rrd.
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SUMMARY:
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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 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. 1513–0001
Title: Tax Information Authorization.
TTB Form Number: TTB F 5000.19.
Abstract: In general, the Internal
Revenue Code (IRC) at 26 U.S.C. 6103
protects the privacy of taxpayer
information by, among other things,
prohibiting the disclosure of tax returns
and taxpayer information to
unauthorized persons. However, under
26 U.S.C. 6103(c), a taxpayer may
authorize a representative to receive
otherwise confidential tax information.
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47235
Under that IRC authority and the related
Department of Treasury regulations, the
Alcohol and Tobacco Tax and Trade
Bureau (TTB) provides form TTB F
5000.19 for taxpayers to use to authorize
a representative who does not have a
power of attorney to receive otherwise
confidential information regarding the
taxpayer. TTB uses the information
provided on that form to properly
identify the taxpayer’s representative
and the scope of their authority to
obtain the confidential information.
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits; Individuals or households.
Estimated Annual Burden
• Number of Respondents: 10.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 10.
• Average per-Response Burden: 1
hour.
• Total Burden: 10 hours.
OMB Control No. 1513–0003
Title: Referral of Information.
TTB Form Number: TTB F 5000.21.
Abstract: During the course of their
duties, TTB personnel sometimes
discover apparent violations of statutes
and regulations under the jurisdiction of
State, local, or tribal government
agencies. Using form TTB F 5000.21,
TTB personnel refer information
regarding such violations to external
agencies if the disclosure is authorized
under 26 U.S.C. 6103 or other Federal
laws. The referral form includes a
section for the external agency to
respond to TTB regarding its action on
the referral. This form provides a
consistent means of conveying the
relevant information to external
agencies, and it facilitates informationsharing between TTB and such agencies
to support enforcement efforts. The
response that TTB requests from
external agencies also provides
information as to the utility of the
referrals and potential enforcement
actions that those agencies take against
the same entities that TTB regulates.
Current Actions: There no program
changes or adjustments associated with
this information collection, and TTB is
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Federal Register / Vol. 88, No. 139 / Friday, July 21, 2023 / Notices
submitting it for extension purposes
only.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local, and tribal
governments.
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Estimated Annual Burden
• Number of Respondents: 125.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 125.
• Average per-Response Burden: 1
hour.
• Total Burden: 125 hours.
OMB Control No. 1513–0005
Title: Brewer’s Notices; and
Letterhead Applications and Notices
Filed by Brewers.
TTB Form Number: TTB F 5130.10.
TTB Recordkeeping Number: TTB
REC 5130/2.
Abstract: The IRC at 26 U.S.C. 5401
requires brewers to file a notice of intent
to operate a brewery, containing the
information the Secretary of the
Treasury (the Secretary) prescribes by
regulation. Under that IRC authority, the
TTB regulations in 27 CFR part 25, Beer,
require new brewery applicants to
submit TTB F 5130.10, Brewer’s Notice,
which provides TTB with information
similar to that collected on a permit
application. The part 25 regulations also
require brewers to submit an amended
Brewer’s Notice when certain changes
occur to the brewery’s ownership,
control, location, description, and bond
or operating status. Additionally, the
TTB regulations require brewers to
submit letterhead applications or
notices regarding certain changes in
brewery operations and the destruction,
loss, or return of beer. The TTB
regulations require brewers to maintain
a file at their premises containing their
Brewer’s Notice, its incorporated
supporting documents, and the related
letterhead applications and notices,
available for inspection by TTB officers.
This information collection request is
necessary to protect the revenue and
ensure that brewers conduct their
operations in compliance with relevant
Federal laws and regulations.
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
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Estimated Annual Burden
• Number of Respondents: 9,700.
• Average Responses per Respondent:
2.5.
• Number of Responses: 24,250.
• Average per-Response Burden: 0.7
hours.
• Total Burden: 16,975 hours.
OMB Control No. 1513–0051
Title: Application for an Alcohol Fuel
Producer Permit Under 26 U.S.C. 5181.
TTB Form Number: TTB F 5110.74.
Abstract: Under the authority of the
IRC at 26 U.S.C. 5181(a)(1), persons
wishing to establish a distilled spirits
plant for the sole purpose of producing
and receiving distilled spirits for fuel
use must provide an application and
bond as the Secretary may prescribe by
regulation. Under this authority, TTB
has issued regulations concerning the
establishment of such alcohol fuel
plants (AFPs) in 27 CFR part 19, subpart
X. Those regulations require that a
person wishing to establish a new AFP
must apply for an alcohol fuel producer
permit using form TTB F 5110.74. The
regulations also require existing AFP
proprietors to use that form to make
certain amendments to their permit
information. The form and its required
supporting documents identify or
describe, among other things, the
applicant, the proposed AFP’s location
and layout, its stills, its size category
(small, medium, or large) based on the
amount of alcohol fuel to be produced
annually, and the security measures to
be taken to prevent theft and diversion
of the distilled spirits produced. The
collected information allows TTB to
determine the applicant’s eligibility
under the IRC to obtain or modify an
alcohol fuel producer permit, and to
determine whether the applicant’s AFP
operations will conform to Federal law
and regulations. Such determinations
are necessary to protect the revenue as
distilled spirits produced at an AFP are
potable and thus subject to Federal
excise tax until denatured for fuel use.
Once distilled spirits are denatured at
an AFP, the resulting alcohol fuel may
be withdrawn free of tax as authorized
by the IRC at 26 U.S.C. 5214(a)(12).
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
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Affected Public: Businesses or other
for-profits, farms; Individuals or
households.
Estimated Annual Burden
• Number of Respondents: 100.
• Average Responses per Respondent:
1 (one) per year.
• Number of Responses: 1 (one).
• Average per-Response Burden: 1.5
hours.
• Total Burden: 150.
OMB Control No. 1513–0062
Title: Usual and Customary Business
Records Relating to Denatured Spirits
(TTB REC 5150/1).
TTB Recordkeeping Number: TTB
REC 5150/1.
Abstract: Denatured distilled spirits
may be used for industrial purposes in
the manufacture of nonbeverage
products. To prevent diversion of
denatured spirits to taxable beverage
use, the IRC at 26 U.S.C. 5271–5275
imposes a system of permits, bonds,
recordkeeping, and reporting
requirements on persons that procure or
use such alcohol. Those IRC sections
also authorize the Secretary to issue
regulations regarding those matters.
Under those IRC authorities, the TTB
regulations in 27 CFR part 20 require
industrial alcohol users to keep certain
usual and customary business records
regarding the distribution, procurement,
and use of denatured spirits. TTB uses
the required records to account for
denatured spirits and ensure
compliance with statutory and
regulatory requirements.
Current Actions: There 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 and other
for-profits.
Estimated Annual Burden
• Number of Respondents: 3,100.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 3,100.
• Average per-Response and Total
Burden: None. This information
collection consists of usual and
customary records kept by respondents
during the normal course of business,
regardless of any regulatory requirement
to do so. As such, under 5 CFR
1320.3(b)(2), this information collection
imposes no additional burden on
respondents.
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OMB Control No. 1513–0085
Title: Principal Place of Business
Address and Place of Production Coding
on Beer and Malt Beverage Labels.
TTB Recordkeeping Number: TTB
REC 5130/5.
Abstract: Under the authority of the
IRC at 26 U.S.C. 5412 and the Federal
Alcohol Administration Act (FAA Act)
at 27 U.S.C. 205(e), the TTB regulations
require consumer containers of beer to
be marked with the name and address
of the brewer. In the case of brewers that
operate multiple breweries, the TTB
regulations in 27 CFR parts 7 and 25
allow such brewers to label beer
containers with their principal place of
business, provided that the brewer also
places a code on each beer container
indicating its actual place of production.
This option allows multi-plant brewers
to use an identical label at all their
breweries. The labeling of beer
containers with the producer’s name
and place of production is a usual and
customary business practice undertaken
by brewers to identify their products to
consumers and facilitate recall of
adulterated products. In addition, TTB
uses the required information to verify
tax refund claims for the loss or
destruction of beer.
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 estimated number of annual
respondents and responses to this
information collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Annual Burden
• Number of Respondents: 1,150.
• Average Responses per Respondent:
2.4.
• Number of Responses: 2,760.
• Average per-Response and Total
Burden: None. This information
collection consists of usual and
customary labeling practices undertaken
by respondents during the normal
course of business, regardless of any
regulatory requirement to do so. As
such, under 5 CFR 1320.3(b)(2), this
information collection imposes no
additional burden on respondents.
OMB Control No. 1513–0095
Title: Application for Registration for
Tax-Free Firearms and Ammunition
Transactions under 26 U.S.C. 4221.
TTB Form Number: TTB F 5300.28.
Abstract: The IRC at 26 U.S.C. 4181
imposes a Federal excise tax on the sale
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Jkt 259001
of firearms and ammunition sold by
manufacturers, producers, and
importers. However, under 26 U.S.C.
4221, no tax is imposed on certain sales
of firearms and ammunition, provided
that the seller and purchaser of the
articles (with certain exceptions) are
registered as required by 26 U.S.C. 4222.
Section 4222 further provides that the
Secretary may prescribe regulations
regarding the manner, forms, terms, and
conditions of such registrations. The
TTB regulations at 27 CFR 53.140
prescribe the use of TTB F 5300.28 as
the application to obtain an approved
Certificate of Registry to sell or purchase
firearms and ammunition tax free. Also,
once registered, respondents amend
their registration information by filing a
revised TTB F 5300.28 or by filing a
letterhead notice. TTB uses the
collected information to determine if the
respondent is qualified to engage in taxfree sales of firearms and ammunition.
Current Actions: There are no
program changes to this information
collection, and TTB is submitting for
extension purposes only. As for
adjustments, due to a change in agency
estimates, TTB is increasing the
estimated number of annual
respondents, total responses, and
burden hours associated with this
information collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits; State, local, and tribal
governments.
Estimated Annual Burden
• Number of Respondents: 110.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 110.
• Average per-Response Burden: 3
hours.
• Total Burden: 330 hours.
OMB Control No. 1513–0127
Title: Petitions to Establish or Modify
American Viticultural Areas.
Abstract: The FFA Act at 27 U.S.C.
205(e) authorizes the Secretary to
prescribe regulations for the labeling of
wine, distilled spirits, and malt
beverages. The FAA Act provides that
these regulations should, among other
things, prohibit consumer deception
and the use of misleading statements on
labels and ensure that labels provide the
consumer with adequate information as
to the identity and quality of the
product. Under that FAA Act authority,
TTB regulates the use of appellations of
origin on wine labels, including the use
of American viticultural area (AVA)
names. In response to petitions
submitted by interested parties, TTB
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47237
establishes new AVAs or modifies
existing AVAs through the rulemaking
process. The TTB regulations in 27 CFR
part 9 specify the information to be
included in such petitions. TTB uses the
provided information to evaluate a
petitioner’s proposal and, if accepted for
rulemaking, draft a notice of proposed
rulemaking requesting public comment
regarding the creation of a new AVA or
the amendment of the name, boundary,
or other terms of an existing AVA.
Current Actions: There 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; Individuals or households.
Estimated Annual Burden
• Number of Respondents: 15.
• Average Responses per Respondent:
1 (one).
• Number of Responses: 15.
• Average per-Response Burden: 130
hours.
• Total Burden: 1,950 hours.
OMB Control No. 1513–0139
Title: Record of Carbon Dioxide
Measurement in Effervescent Products
Taxed as Hard Cider.
Abstract: The IRC at 26 U.S.C. 5041
defines and imposes six Federal excise
tax rates on wine, which vary by the
wine’s alcohol and carbon dioxide
content. Wines with no more than 0.392
grams of carbon dioxide per 100
milliliters are taxed as still wine at
$1.07, $1.57, or $3.15 per gallon,
depending on their alcohol content,
while wines with more than 0.392
grams of carbon dioxide per 100
milliliters are taxed as effervescent wine
at $3.30 per gallon if artificially
carbonated or $3.40 per gallon if
naturally carbonated. However, under
those IRC provisions, certain apple- and
pear-based wines are subject to the
‘‘hard cider’’ tax rate of $0.226 per
gallon if the product contains no more
than 0.64 grams of carbon dioxide per
100 milliliters of wine and does not
exceed 8.5 percent alcohol by volume.
Given the significant difference in those
excise tax rates which, in part, depend
on the level of a wine’s effervescence,
the TTB regulations at 27 CFR 24.302
require proprietors who produce or
receive effervescent hard cider to record
the amount of carbon dioxide in the
product. This recordkeeping
requirement is necessary to protect the
revenue as it allows TTB to verify a
respondent’s compliance with the
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statutory definition of wine eligible for
the hard cider tax rate.
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
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Estimated Annual Burden
• Number of Respondents: 50.
• Average Responses per Respondent:
2 (one).
• Number of Responses: 100.
• Average per-Response Burden: 1
hour.
• Total Burden: 100 hours.
Dated: July 18, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023–15562 Filed 7–20–23; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Quarterly Publication of Individuals,
Who Have Chosen To Expatriate
ADMUSSEN .......................................................
AITKEN-FRAPPIER ...........................................
AKANA ...............................................................
AL HARBI ...........................................................
AL MUKHTAR ....................................................
ALBUTT ..............................................................
ALGAR ...............................................................
ALGAR ...............................................................
AL-HAMAR .........................................................
ALLAL .................................................................
ALLAVOINE ........................................................
AMAYA ...............................................................
AMORIM .............................................................
ANAYIOTOS .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDERSON .......................................................
ANDO .................................................................
AOKI ...................................................................
AOKI ...................................................................
ARAKAWA ..........................................................
ARD ....................................................................
ARIMURA ...........................................................
ASNANI ..............................................................
ASSELIN ............................................................
AVERILL .............................................................
BAARS ...............................................................
BACH ..................................................................
BAERG ...............................................................
BAKER ...............................................................
BATALLER .........................................................
BAUDISCH .........................................................
BAUTISTA ..........................................................
BAUTISTA ..........................................................
BECKER .............................................................
BEEKMAN ..........................................................
BEGIN ................................................................
BEHNKE .............................................................
BELIARD ............................................................
BENINO ..............................................................
BENNER .............................................................
BENNETT ...........................................................
BENNETT ...........................................................
BERARDI ............................................................
BERESFORD .....................................................
BERETTA ...........................................................
BERG .................................................................
MATTHEW .......................................................
ISABELLA ........................................................
MIHO ................................................................
ALAA ................................................................
RANA ...............................................................
JONATHAN ......................................................
GERALDINE ....................................................
WILLIAM ..........................................................
YASMEEN.
LINDA ...............................................................
MARGARET .....................................................
LENIN ...............................................................
CHRISTOPHER ...............................................
GEORGE .........................................................
LEONORA ........................................................
ALBERT ...........................................................
ANDREW .........................................................
ROBERT ..........................................................
TERESA ...........................................................
WILLIAM ..........................................................
ALLISON ..........................................................
KOICHI.
NOZOMI ...........................................................
YOSHIE.
MIKE.
EMILY ..............................................................
YUMIKO.
HIMANSHU.
BRIAN.
GAGE.
HANNY .............................................................
FRANCES ........................................................
GREGORY .......................................................
MICHAEL .........................................................
WILLIAM ..........................................................
PATRICK ..........................................................
HENRY .............................................................
TERRY .............................................................
MICHAEL .........................................................
WILLEM ...........................................................
CAROLYNE .....................................................
PAULINE ..........................................................
PATRICE ..........................................................
CONCETTINA.
SANDRA ..........................................................
DOMINIQUE ....................................................
KELLY ..............................................................
SAMANTHA .....................................................
NIGEL ..............................................................
TROY ...............................................................
MICHELLE .......................................................
Jkt 259001
This notice is provided in accordance
with IRC section 6039G of the Health
Insurance Portability and
Accountability Act (HIPAA) of 1996, as
amended. This listing contains the name
of each individual losing United States
citizenship (within the meaning of
section 877(a) or 877A) with respect to
whom the Secretary received
information during the quarter ending
June 30, 2023. For purposes of this
listing, long-term residents, as defined
in section 877(e)(2), are treated as if they
were citizens of the United States who
lost citizenship.
Internal Revenue Service (IRS),
Treasury.
First name
19:06 Jul 20, 2023
Notice.
AGENCY:
Last name
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ACTION:
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Middle name/initials
SPENCER
ROSALIE
KAWANA
NAWAF M
AHMED
E.
MARIE
R.
KATHLEEN
ANN
TAKASHI
JOHN
CONSTANTINOU
ANN
RYAN
BRYCE
LOUIS
JEAN
HALDEN
MARGARET
SARAH
JANE
MARIANNE
ELLEN
KENNETH
JAY
GARY
MARKUS
PETER
LYNN
TOM
J.
NICOLE
ANN
ERIC PASCAL
M.
MARIE
BRIAN
ROSARIA
EDWARD
DEAN
LYNN
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]]>Agencies
[Federal Register Volume 88, Number 139 (Friday, July 21, 2023)]
[Notices]
[Pages 47235-47238]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15562]
[[Page 47235]]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2023-0005]
Proposed Information Collections; Comment Request (No. 90)
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 continuing or proposed information
collections listed below in this document.
DATES: We must receive your written comments on or before September 19,
2023.
ADDRESSES: You may send comments on the information collections
described in this document using one of these two methods:
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-2023-0005.
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-2022-0002. 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
complete the Regulations and Rulings Division contact form at https://www.ttb.gov/contact-rrd.
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 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. 1513-0001
Title: Tax Information Authorization.
TTB Form Number: TTB F 5000.19.
Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C.
6103 protects the privacy of taxpayer information by, among other
things, prohibiting the disclosure of tax returns and taxpayer
information to unauthorized persons. However, under 26 U.S.C. 6103(c),
a taxpayer may authorize a representative to receive otherwise
confidential tax information. Under that IRC authority and the related
Department of Treasury regulations, the Alcohol and Tobacco Tax and
Trade Bureau (TTB) provides form TTB F 5000.19 for taxpayers to use to
authorize a representative who does not have a power of attorney to
receive otherwise confidential information regarding the taxpayer. TTB
uses the information provided on that form to properly identify the
taxpayer's representative and the scope of their authority to obtain
the confidential information.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits; Individuals or
households.
Estimated Annual Burden
Number of Respondents: 10.
Average Responses per Respondent: 1 (one).
Number of Responses: 10.
Average per-Response Burden: 1 hour.
Total Burden: 10 hours.
OMB Control No. 1513-0003
Title: Referral of Information.
TTB Form Number: TTB F 5000.21.
Abstract: During the course of their duties, TTB personnel
sometimes discover apparent violations of statutes and regulations
under the jurisdiction of State, local, or tribal government agencies.
Using form TTB F 5000.21, TTB personnel refer information regarding
such violations to external agencies if the disclosure is authorized
under 26 U.S.C. 6103 or other Federal laws. The referral form includes
a section for the external agency to respond to TTB regarding its
action on the referral. This form provides a consistent means of
conveying the relevant information to external agencies, and it
facilitates information-sharing between TTB and such agencies to
support enforcement efforts. The response that TTB requests from
external agencies also provides information as to the utility of the
referrals and potential enforcement actions that those agencies take
against the same entities that TTB regulates.
Current Actions: There no program changes or adjustments associated
with this information collection, and TTB is
[[Page 47236]]
submitting it for extension purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local, and tribal governments.
Estimated Annual Burden
Number of Respondents: 125.
Average Responses per Respondent: 1 (one).
Number of Responses: 125.
Average per-Response Burden: 1 hour.
Total Burden: 125 hours.
OMB Control No. 1513-0005
Title: Brewer's Notices; and Letterhead Applications and Notices
Filed by Brewers.
TTB Form Number: TTB F 5130.10.
TTB Recordkeeping Number: TTB REC 5130/2.
Abstract: The IRC at 26 U.S.C. 5401 requires brewers to file a
notice of intent to operate a brewery, containing the information the
Secretary of the Treasury (the Secretary) prescribes by regulation.
Under that IRC authority, the TTB regulations in 27 CFR part 25, Beer,
require new brewery applicants to submit TTB F 5130.10, Brewer's
Notice, which provides TTB with information similar to that collected
on a permit application. The part 25 regulations also require brewers
to submit an amended Brewer's Notice when certain changes occur to the
brewery's ownership, control, location, description, and bond or
operating status. Additionally, the TTB regulations require brewers to
submit letterhead applications or notices regarding certain changes in
brewery operations and the destruction, loss, or return of beer. The
TTB regulations require brewers to maintain a file at their premises
containing their Brewer's Notice, its incorporated supporting
documents, and the related letterhead applications and notices,
available for inspection by TTB officers. This information collection
request is necessary to protect the revenue and ensure that brewers
conduct their operations in compliance with relevant Federal laws and
regulations.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Annual Burden
Number of Respondents: 9,700.
Average Responses per Respondent: 2.5.
Number of Responses: 24,250.
Average per-Response Burden: 0.7 hours.
Total Burden: 16,975 hours.
OMB Control No. 1513-0051
Title: Application for an Alcohol Fuel Producer Permit Under 26
U.S.C. 5181.
TTB Form Number: TTB F 5110.74.
Abstract: Under the authority of the IRC at 26 U.S.C. 5181(a)(1),
persons wishing to establish a distilled spirits plant for the sole
purpose of producing and receiving distilled spirits for fuel use must
provide an application and bond as the Secretary may prescribe by
regulation. Under this authority, TTB has issued regulations concerning
the establishment of such alcohol fuel plants (AFPs) in 27 CFR part 19,
subpart X. Those regulations require that a person wishing to establish
a new AFP must apply for an alcohol fuel producer permit using form TTB
F 5110.74. The regulations also require existing AFP proprietors to use
that form to make certain amendments to their permit information. The
form and its required supporting documents identify or describe, among
other things, the applicant, the proposed AFP's location and layout,
its stills, its size category (small, medium, or large) based on the
amount of alcohol fuel to be produced annually, and the security
measures to be taken to prevent theft and diversion of the distilled
spirits produced. The collected information allows TTB to determine the
applicant's eligibility under the IRC to obtain or modify an alcohol
fuel producer permit, and to determine whether the applicant's AFP
operations will conform to Federal law and regulations. Such
determinations are necessary to protect the revenue as distilled
spirits produced at an AFP are potable and thus subject to Federal
excise tax until denatured for fuel use. Once distilled spirits are
denatured at an AFP, the resulting alcohol fuel may be withdrawn free
of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits, farms;
Individuals or households.
Estimated Annual Burden
Number of Respondents: 100.
Average Responses per Respondent: 1 (one) per year.
Number of Responses: 1 (one).
Average per-Response Burden: 1.5 hours.
Total Burden: 150.
OMB Control No. 1513-0062
Title: Usual and Customary Business Records Relating to Denatured
Spirits (TTB REC 5150/1).
TTB Recordkeeping Number: TTB REC 5150/1.
Abstract: Denatured distilled spirits may be used for industrial
purposes in the manufacture of nonbeverage products. To prevent
diversion of denatured spirits to taxable beverage use, the IRC at 26
U.S.C. 5271-5275 imposes a system of permits, bonds, recordkeeping, and
reporting requirements on persons that procure or use such alcohol.
Those IRC sections also authorize the Secretary to issue regulations
regarding those matters. Under those IRC authorities, the TTB
regulations in 27 CFR part 20 require industrial alcohol users to keep
certain usual and customary business records regarding the
distribution, procurement, and use of denatured spirits. TTB uses the
required records to account for denatured spirits and ensure compliance
with statutory and regulatory requirements.
Current Actions: There 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 and other for-profits.
Estimated Annual Burden
Number of Respondents: 3,100.
Average Responses per Respondent: 1 (one).
Number of Responses: 3,100.
Average per-Response and Total Burden: None. This
information collection consists of usual and customary records kept by
respondents during the normal course of business, regardless of any
regulatory requirement to do so. As such, under 5 CFR 1320.3(b)(2),
this information collection imposes no additional burden on
respondents.
[[Page 47237]]
OMB Control No. 1513-0085
Title: Principal Place of Business Address and Place of Production
Coding on Beer and Malt Beverage Labels.
TTB Recordkeeping Number: TTB REC 5130/5.
Abstract: Under the authority of the IRC at 26 U.S.C. 5412 and the
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the
TTB regulations require consumer containers of beer to be marked with
the name and address of the brewer. In the case of brewers that operate
multiple breweries, the TTB regulations in 27 CFR parts 7 and 25 allow
such brewers to label beer containers with their principal place of
business, provided that the brewer also places a code on each beer
container indicating its actual place of production. This option allows
multi-plant brewers to use an identical label at all their breweries.
The labeling of beer containers with the producer's name and place of
production is a usual and customary business practice undertaken by
brewers to identify their products to consumers and facilitate recall
of adulterated products. In addition, TTB uses the required information
to verify tax refund claims for the loss or destruction of beer.
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 estimated number of annual respondents and responses to
this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 1,150.
Average Responses per Respondent: 2.4.
Number of Responses: 2,760.
Average per-Response and Total Burden: None. This
information collection consists of usual and customary labeling
practices undertaken by respondents during the normal course of
business, regardless of any regulatory requirement to do so. As such,
under 5 CFR 1320.3(b)(2), this information collection imposes no
additional burden on respondents.
OMB Control No. 1513-0095
Title: Application for Registration for Tax-Free Firearms and
Ammunition Transactions under 26 U.S.C. 4221.
TTB Form Number: TTB F 5300.28.
Abstract: The IRC at 26 U.S.C. 4181 imposes a Federal excise tax on
the sale of firearms and ammunition sold by manufacturers, producers,
and importers. However, under 26 U.S.C. 4221, no tax is imposed on
certain sales of firearms and ammunition, provided that the seller and
purchaser of the articles (with certain exceptions) are registered as
required by 26 U.S.C. 4222. Section 4222 further provides that the
Secretary may prescribe regulations regarding the manner, forms, terms,
and conditions of such registrations. The TTB regulations at 27 CFR
53.140 prescribe the use of TTB F 5300.28 as the application to obtain
an approved Certificate of Registry to sell or purchase firearms and
ammunition tax free. Also, once registered, respondents amend their
registration information by filing a revised TTB F 5300.28 or by filing
a letterhead notice. TTB uses the collected information to determine if
the respondent is qualified to engage in tax-free sales of firearms and
ammunition.
Current Actions: There are no program changes to this information
collection, and TTB is submitting for extension purposes only. As for
adjustments, due to a change in agency estimates, TTB is increasing the
estimated number of annual respondents, total responses, and burden
hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits; State, local,
and tribal governments.
Estimated Annual Burden
Number of Respondents: 110.
Average Responses per Respondent: 1 (one).
Number of Responses: 110.
Average per-Response Burden: 3 hours.
Total Burden: 330 hours.
OMB Control No. 1513-0127
Title: Petitions to Establish or Modify American Viticultural
Areas.
Abstract: The FFA Act at 27 U.S.C. 205(e) authorizes the Secretary
to prescribe regulations for the labeling of wine, distilled spirits,
and malt beverages. The FAA Act provides that these regulations should,
among other things, prohibit consumer deception and the use of
misleading statements on labels and ensure that labels provide the
consumer with adequate information as to the identity and quality of
the product. Under that FAA Act authority, TTB regulates the use of
appellations of origin on wine labels, including the use of American
viticultural area (AVA) names. In response to petitions submitted by
interested parties, TTB establishes new AVAs or modifies existing AVAs
through the rulemaking process. The TTB regulations in 27 CFR part 9
specify the information to be included in such petitions. TTB uses the
provided information to evaluate a petitioner's proposal and, if
accepted for rulemaking, draft a notice of proposed rulemaking
requesting public comment regarding the creation of a new AVA or the
amendment of the name, boundary, or other terms of an existing AVA.
Current Actions: There 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; Individuals or
households.
Estimated Annual Burden
Number of Respondents: 15.
Average Responses per Respondent: 1 (one).
Number of Responses: 15.
Average per-Response Burden: 130 hours.
Total Burden: 1,950 hours.
OMB Control No. 1513-0139
Title: Record of Carbon Dioxide Measurement in Effervescent
Products Taxed as Hard Cider.
Abstract: The IRC at 26 U.S.C. 5041 defines and imposes six Federal
excise tax rates on wine, which vary by the wine's alcohol and carbon
dioxide content. Wines with no more than 0.392 grams of carbon dioxide
per 100 milliliters are taxed as still wine at $1.07, $1.57, or $3.15
per gallon, depending on their alcohol content, while wines with more
than 0.392 grams of carbon dioxide per 100 milliliters are taxed as
effervescent wine at $3.30 per gallon if artificially carbonated or
$3.40 per gallon if naturally carbonated. However, under those IRC
provisions, certain apple- and pear-based wines are subject to the
``hard cider'' tax rate of $0.226 per gallon if the product contains no
more than 0.64 grams of carbon dioxide per 100 milliliters of wine and
does not exceed 8.5 percent alcohol by volume. Given the significant
difference in those excise tax rates which, in part, depend on the
level of a wine's effervescence, the TTB regulations at 27 CFR 24.302
require proprietors who produce or receive effervescent hard cider to
record the amount of carbon dioxide in the product. This recordkeeping
requirement is necessary to protect the revenue as it allows TTB to
verify a respondent's compliance with the
[[Page 47238]]
statutory definition of wine eligible for the hard cider tax rate.
Current Actions: There are no program changes associated with this
information collection at this time, and TTB is submitting it for
extension purposes only. As for adjustments, due to a change in agency
estimates, TTB is decreasing the number of annual responses, responses,
and burden hours associated with this information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Annual Burden
Number of Respondents: 50.
Average Responses per Respondent: 2 (one).
Number of Responses: 100.
Average per-Response Burden: 1 hour.
Total Burden: 100 hours.
Dated: July 18, 2023.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2023-15562 Filed 7-20-23; 8:45 am]
BILLING CODE 4810-31-P
