Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 54399-54400 [2023-17166]

Download as PDF ddrumheller on DSK120RN23PROD with NOTICES1 Federal Register / Vol. 88, No. 153 / Thursday, August 10, 2023 / Notices For the reasons noted above, FinCEN estimates that the approximate FBAR reporting burden will vary depending on the number of reportable foreign financial accounts and will range from approximately 20 minutes to 90 minutes. FinCEN estimates the average reporting burden per FBAR filer will be 55 minutes. Past estimates of the FBAR recordkeeping requirement took into account time to store paper copies of the FBAR form and estimated that the approximate recordkeeping burden was 30 minutes. Since 2011, FBARs have been filed electronically. Electronically filing the FBAR allows a filer to save an electronic copy of the report, which satisfies the recordkeeping part of the requirement. FinCEN estimates it would take a filer five minutes to save an electronic copy of the FBAR. In addition to maintaining a copy of the form, those filers who take advantage of the special rules related to financial interests in or signature authority over 25 or more accounts would be required to respond to requests for detailed information on those accounts. However, FinCEN believes that in most cases, such information would be maintained by filers in the ordinary course of business in the form of periodic account statements and other business records which would be maintained mostly electronically. There is no requirement in the FBAR regulations to maintain such information in any particular format. For these reasons, FinCEN estimates that the FBAR recordkeeping burden will be approximately five minutes. FinCEN estimates the total annual reporting and recordkeeping burden per FBAR filer will be one hour (55 minutes for FBAR reporting, and five minutes for FBAR recordkeeping). Estimated Total Annual Reporting and Recordkeeping Burden: The estimated total annual PRA burden is 1,503,807 hours (1,503,807 12 FBARs multiplied by one hour). Estimated Total Annual Reporting and Recordkeeping Cost: Of the 1,503,807 FBARs filed in calendar year 2022, 1,434,362 were filed by individuals, and 69,445 were filed by entities. FinCEN cannot quantify the cost to individuals who file FBARs on their own behalf. For entities, FinCEN estimates the following annual burden required to maintain and provide detailed account information for each foreign financial account, if requested by the Secretary or their delegate. 12 FinCEN received 1,503,807 FBARs in calendar year 2022. VerDate Sep<11>2014 17:28 Aug 09, 2023 Jkt 259001 cost: 69,445 hours × $52.55 13 per hour = $3,649,334.75. 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. Records required to be retained under the BSA must be retained for five years. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (i) whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (ii) the accuracy of the agency’s estimate of the burden of the collection of information; (iii) ways to enhance the quality, utility, and clarity of the information to be collected; (iv) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (v) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Himamauli Das, Acting Director, Financial Crimes Enforcement Network. [FR Doc. 2023–17092 Filed 8–9–23; 8:45 am] BILLING CODE 4810–02–P 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 SUMMARY: 13 The average hourly wage rate is calculated from the May 2022 U.S. Bureau of Labor Statistics average hourly wage for ‘‘13–1041 Compliance Officer’’ of $37.01, plus an additional 42% for benefits to produce a fully-loaded rate of $52.55. The ratio between benefits and wages for private industry workers is $11.86 (hourly benefits)/$28.37 (hourly wages) = 0.42, as of March 2023. The benefit factor is 1 plus the benefit/wages ratio, or 1.42. $37.01 multiplied by 1.42 equals $52.55. See U.S. Bureau of Labor Statistics, Employer Costs for Employee Compensation: Private Industry dataset (March 2023), available at https://www.bls.gov/web/ ecec/ecec-private-dataset.xlsx. PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 54399 (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before September 11, 2023 to be assured of consideration. 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 Melody Braswell by emailing PRA@treasury.gov, calling (202)–622–1035, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Alcohol and Tobacco Tax and Trade Bureau (TTB) 1. OMB Control No. 1513–0041 Title: Distilled Spirits Plants— Records and Monthly Reports of Processing Operations. TTB Form Number: TTB F 5110.28. TTB REC Number: TTB REC 5110/03. Abstract: In general, the Internal Revenue Code of 1986, as amended (IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled spirits produced or imported into the United States. Additionally, the IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) proprietors keep records and submit reports regarding their production, storage, denaturation, and processing operations in such form and manner as the Secretary of the Treasury (the Secretary) by regulation prescribes. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep records regarding their processing operations, as well as any wholesale liquor dealer or taxpaid storeroom operations they conduct. The part 19 regulations also require DSP proprietors to submit monthly reports based on those records, using form TTB F 5110.28. TTB uses the collected information to ensure proper tax collection. TTB also aggregates the collected information to produce generalized distilled spirits statistical reports for public release. Current Actions: There are no program changes to this information E:\FR\FM\10AUN1.SGM 10AUN1 54400 Federal Register / Vol. 88, No. 153 / Thursday, August 10, 2023 / Notices collection, and TTB is submitting for extension purposes only. As for adjustments, due to a change in agency estimates resulting from continued growth in the number of DSPs in the United States, 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 and local governments. Number of Respondents: 4,900. Average Responses per Respondent: 12 (once per month). Number of Responses: 58,800. Average Per-Response Burden: 2 hours (1 hour recordkeeping and 1 hour reporting). Total Burden: 117,600 hours. ddrumheller on DSK120RN23PROD with NOTICES1 2. OMB Control No. 1513–0058 Title: Usual and Customary Business Records Maintained by Brewers. TTB Recordkeeping Number: TTB REC 5130/1. Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep records in such form and containing such information as the Secretary prescribes by regulation as necessary to protect the revenue. In addition, the IRC at 26 U.S.C. 5555 requires any person liable for Federal excise tax on alcohol beverages, including beer, to keep records, render statements, make returns, and comply with rules and regulations as prescribed by the Secretary. Under those IRC authorities, the TTB regulations in 27 CFR part 25 require brewers to keep usual and customary business records that allow TTB to verify various brewery activities. These activities include, for example, the quantities of raw materials received at a brewery, the quantity of beer and cereal beverages produced at and removed from a brewery taxpaid or without payment of tax, and the quantity of beer previously removed subject to tax returned to the brewery. 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. Number of Respondents: 14,100. Average Responses per Respondent: 1 (one) per year. Number of Responses: 14,100. VerDate Sep<11>2014 17:28 Aug 09, 2023 Jkt 259001 Average Per-Response and Total Burden: 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. 3. OMB Control No. 1513–0071 Title: Tobacco Products Importer or Manufacturer—Record of Large Cigar Wholesale Prices. TTB Recordkeeping Number: TTB REC 5230/1. Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal excise taxes on tobacco products and cigarette papers and tubes, and, as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is based on a percentage of the price at which such cigars are sold by the manufacturer or importer. The IRC at 26 U.S.C. 5741 also requires every manufacturer and importer of tobacco products to keep records in such manner as the Secretary shall by regulation prescribe. Under those IRC authorities, the TTB regulations at 27 CFR 40.187 and 41.181 require that manufacturers and importers of large cigars maintain certain records regarding the price for which those cigars are sold. The required records are necessary as they provide a basis upon which to verify that the appropriate amount of Federal excise tax is paid on large cigars. 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. Number of Respondents: 300. Average Responses per Respondent: 1 (one) per year. Number of Responses: 300. Average Per-Response Burden: 2.33 hours. Total Burden: 699 hours. Authority: 44 U.S.C. 3501 et seq. Melody Braswell, Treasury PRA Clearance Officer. [FR Doc. 2023–17166 Filed 8–9–23; 8:45 am] BILLING CODE 4810–31–P PO 00000 Frm 00112 Fmt 4703 Sfmt 4703 DEPARTMENT OF VETERANS AFFAIRS Solicitation of Nominations for the Appointment to the Advisory Committee on Tribal and Indian Affairs ACTION: Notice; amended. The Department of Veterans Affairs (VA), Office of Public and Intergovernmental Affairs (OPIA), Office of Tribal Government Relations (OTGR), is seeking nominations of qualified candidates to be considered for appointment as a member of the Advisory Committee on Tribal and Indian Affairs (‘‘the Committee’’) to represent the following Indian Health Service (IHS) Areas: Bemidji; California; Great Plains; Nashville; Navajo; Tucson. DATES: Nominations for membership on the Committee must be received no later than 5 p.m. EST on August 21, 2023. ADDRESSES: All nomination packages (Application, should be mailed to the Office of Tribal Government Relations, 810 Vermont Ave. NW, Suite 915H (075), Washington, DC 20420 or emailed to: tribalgovernmentconsultation@ va.gov. SUMMARY: Ms. Stephanie Birdwell and/or Mr. Peter Vicaire, Office of Tribal Government Relations, 810 Vermont Ave. NW, Ste 915H (075), Washington, DC 20420. A copy of the Committee charter can be obtained by contacting Peter.Vicaire@ va.gov (612–558–7744) or by accessing the website managed by OTGR at: https://www.va.gov/ TRIBALGOVERNMENT/index.asp. SUPPLEMENTARY INFORMATION: In carrying out the duties set forth, the Committee responsibilities include, but are not limited to: (1) Identify for the Department evolving issues of relevance to Indian Tribes, Tribal organizations and Native American Veterans relating to programs and services of the Department; (2) Propose clarifications, recommendations and solutions to address issues raised at Tribal, regional and national levels, especially regarding any Tribal consultation reports; (3) Provide a forum for Indian Tribes, Tribal organizations, urban Indian organizations, Native Hawaiian organizations and the Department to discuss issues and proposals for changes to Department regulations, policies and procedures; (4) Identify priorities and provide advice on appropriate strategies for Tribal consultation and urban Indian organizations conferring on issues at the Tribal, regional, or national levels; FOR FURTHER INFORMATION CONTACT: E:\FR\FM\10AUN1.SGM 10AUN1

Agencies

DEPARTMENT OF THE TREASURY

[Federal Register Volume 88, Number 153 (Thursday, August 10, 2023)]
[Notices]
[Pages 54399-54400]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-17166]


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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 should be received on or before September 11, 2023 to 
be assured of consideration.

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 Melody Braswell by emailing [email protected], calling 
(202)-622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

1. OMB Control No. 1513-0041

    Title: Distilled Spirits Plants--Records and Monthly Reports of 
Processing Operations.
    TTB Form Number: TTB F 5110.28.
    TTB REC Number: TTB REC 5110/03.
    Abstract: In general, the Internal Revenue Code of 1986, as amended 
(IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled 
spirits produced or imported into the United States. Additionally, the 
IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) 
proprietors keep records and submit reports regarding their production, 
storage, denaturation, and processing operations in such form and 
manner as the Secretary of the Treasury (the Secretary) by regulation 
prescribes. Under that IRC authority, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP 
proprietors to keep records regarding their processing operations, as 
well as any wholesale liquor dealer or taxpaid storeroom operations 
they conduct. The part 19 regulations also require DSP proprietors to 
submit monthly reports based on those records, using form TTB F 
5110.28. TTB uses the collected information to ensure proper tax 
collection. TTB also aggregates the collected information to produce 
generalized distilled spirits statistical reports for public release.
    Current Actions: There are no program changes to this information

[[Page 54400]]

collection, and TTB is submitting for extension purposes only. As for 
adjustments, due to a change in agency estimates resulting from 
continued growth in the number of DSPs in the United States, 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 and local 
governments.
    Number of Respondents: 4,900.
    Average Responses per Respondent: 12 (once per month).
    Number of Responses: 58,800.
    Average Per-Response Burden: 2 hours (1 hour recordkeeping and 1 
hour reporting).
    Total Burden: 117,600 hours.

2. OMB Control No. 1513-0058

    Title: Usual and Customary Business Records Maintained by Brewers.
    TTB Recordkeeping Number: TTB REC 5130/1.
    Abstract: The IRC at 26 U.S.C. 5415 requires brewers to keep 
records in such form and containing such information as the Secretary 
prescribes by regulation as necessary to protect the revenue. In 
addition, the IRC at 26 U.S.C. 5555 requires any person liable for 
Federal excise tax on alcohol beverages, including beer, to keep 
records, render statements, make returns, and comply with rules and 
regulations as prescribed by the Secretary. Under those IRC 
authorities, the TTB regulations in 27 CFR part 25 require brewers to 
keep usual and customary business records that allow TTB to verify 
various brewery activities. These activities include, for example, the 
quantities of raw materials received at a brewery, the quantity of beer 
and cereal beverages produced at and removed from a brewery taxpaid or 
without payment of tax, and the quantity of beer previously removed 
subject to tax returned to the brewery.
    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.
    Number of Respondents: 14,100.
    Average Responses per Respondent: 1 (one) per year.
    Number of Responses: 14,100.
    Average Per-Response and Total Burden: 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.

3. OMB Control No. 1513-0071

    Title: Tobacco Products Importer or Manufacturer--Record of Large 
Cigar Wholesale Prices.
    TTB Recordkeeping Number: TTB REC 5230/1.
    Abstract: In general, the IRC at 26 U.S.C. 5701 imposes Federal 
excise taxes on tobacco products and cigarette papers and tubes, and, 
as described at 26 U.S.C. 5701(a)(2), the excise tax on large cigars is 
based on a percentage of the price at which such cigars are sold by the 
manufacturer or importer. The IRC at 26 U.S.C. 5741 also requires every 
manufacturer and importer of tobacco products to keep records in such 
manner as the Secretary shall by regulation prescribe. Under those IRC 
authorities, the TTB regulations at 27 CFR 40.187 and 41.181 require 
that manufacturers and importers of large cigars maintain certain 
records regarding the price for which those cigars are sold. The 
required records are necessary as they provide a basis upon which to 
verify that the appropriate amount of Federal excise tax is paid on 
large cigars.
    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.
    Number of Respondents: 300.
    Average Responses per Respondent: 1 (one) per year.
    Number of Responses: 300.
    Average Per-Response Burden: 2.33 hours.
    Total Burden: 699 hours.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-17166 Filed 8-9-23; 8:45 am]
BILLING CODE 4810-31-P

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