81_FR_75074 81 FR 74866 - Proposed Information Collections; Comment Request (No. 61)

81 FR 74866 - Proposed Information Collections; Comment Request (No. 61)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 81, Issue 208 (October 27, 2016)

Page Range74866-74867
FR Document2016-25971

As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.

Federal Register, Volume 81 Issue 208 (Thursday, October 27, 2016)
[Federal Register Volume 81, Number 208 (Thursday, October 27, 2016)]
[Notices]
[Pages 74866-74867]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-25971]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2016-0001]


Proposed Information Collections; Comment Request (No. 61)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: As part of our continuing effort to reduce paperwork and 
respondent burden, and as required by the Paperwork Reduction Act of 
1995, we invite comments on the proposed or continuing information 
collections listed below in this notice.

DATES: We must receive your written comments on or before December 27, 
2016.

ADDRESSES: As described below, you may send comments on the information 
collections listed in this document using the Regulations.gov online 
comment form for this document, or you may send written comments via 
U.S. mail or hand delivery. TTB no longer accepts public comments via 
email or fax.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2016-0001 on Regulations.gov, the 
Federal e-rulemaking portal, to submit comments via the Internet;
     U.S. Mail: Michael Hoover, Regulations and Rulings 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., 
Box 12, Washington, DC 20005.
     Hand Delivery/Courier in Lieu of Mail: Michael Hoover, 
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, 
Washington, DC 20005.
    Please submit separate comments for each specific information 
collection listed in this document. You must reference the information 
collection's title, form or recordkeeping requirement number, and OMB 
number (if any) in your comment.
    You may view copies of this document, the information collections 
listed in it and any associated instructions, and all comments received 
in response to this document within Docket No. TTB-2016-0001 at https://www.regulations.gov. A link to that docket is posted on the TTB Web 
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also 
obtain paper copies of this document, the information collections 
described in it and any associated instructions, and any comments 
received in response to this document by contacting Michael Hoover at 
the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, DC 20005; 
telephone 202-453-1039, ext. 135; or email 
[email protected] (please do not submit comments on this 
notice to this email address).

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau (TTB), as part of their continuing effort to reduce 
paperwork and respondent burden, invite the general public and other 
Federal agencies to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this notice 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.
    For each information collection listed below, we invite comments 
on: (a) Whether the 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.

Information Collections Open for Comment

    Currently, we are seeking comments on the following information 
collections (forms, recordkeeping requirements, or questionnaires):
    Title: Usual and Customary Business Records Maintained by Brewers.
    OMB Number: 1513-0058.
    TTB Recordkeeping Number: REC 5130/1.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5415 
requires brewers to keep records in such form and containing such 
information as the Secretary of the Treasury may prescribe by 
regulation as necessary to protect the revenue. Under this authority, 
TTB regulations in 27 CFR part 25 require brewers to keep usual and 
customary business records that allow TTB to verify, for example, the 
quantities of raw materials received at a brewery, the quantity of beer 
and cereal beverages produced and removed taxpaid or without payment of 
tax from a brewery, and the quantity of beer previously removed subject 
tax that is returned to the brewery.
    Current Actions: TTB is submitting this collection as a revision. 
The information collection remains unchanged. However, TTB is 
increasing the estimated number of respondents due to an increase in 
the number of brewers regulated by TTB. There is no increase in the 
estimated total annual burden hours for this information collection 
because the required operational and production records are usual and 
customary records kept by brewers during the normal course of business 
and would be maintained even without the TTB regulatory requirements to 
do so.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 6,700.
    Estimated Total Annual Burden Hours: 1 (one).

    Title: Application, Permit, and Report--Wine and Beer (Puerto 
Rico), and Application, Permit, and Report--Distilled Spirits (Puerto 
Rico).
    OMB Number: 1513-0123.

[[Page 74867]]

    TTB Form Numbers: F 5100.21 and F 5110.51.
    Abstract: In general, under the Internal Revenue Code (IRC) at 26 
U.S.C. 7652(a)(1), merchandise manufactured in Puerto Rico and shipped 
to the United States for consumption or sale is subject to a tax equal 
to the internal revenue tax imposed in the United States upon like 
articles of merchandise of domestic manufacture. The IRC at 26 U.S.C. 
7652(a)(2) provides that the Secretary of the Treasury shall by 
regulation prescribe the mode and time for payment and collection of 
the tax, and 26 U.S.C. 7805(a) provides the Secretary of the Treasury 
the authority to prescribe all needful rules and regulations for 
enforcement of the IRC. Under this authority, in order to protect the 
revenue, the TTB regulations require, among other things, the use of 
TTB F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and 
certain distilled spirits products produced in Puerto Rico to the 
United States for domestic consumption or sale. TTB F 5100.21 is an 
application and permit to compute the Federal excise tax on, taxpay, 
and withdraw wine or beer for shipment to the United States. TTB F 
5110.51 is an application and permit to compute the tax on, taxpay, and 
withdraw for shipment to the United States certain distilled spirits 
products.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated number of burden hours remain unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 35.
    Estimated Total Annual Burden Hours: 35.

    Dated: October 19, 2016.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2016-25971 Filed 10-26-16; 8:45 am]
 BILLING CODE 4810-31-P



                                                74866                       Federal Register / Vol. 81, No. 208 / Thursday, October 27, 2016 / Notices

                                                accuracy of the estimated burden; (c)                   Tobacco Tax and Trade Bureau, 1310 G                  utility, and clarity of the information
                                                ways for the Department to enhance the                  Street NW., Suite 400, Washington, DC                 collected; (d) ways to minimize the
                                                quality, utility and clarity of the                     20005.                                                information collection’s burden on
                                                information collection; and (d) ways                       Please submit separate comments for                respondents, including through the use
                                                that the burden could be minimized                      each specific information collection                  of automated collection techniques or
                                                without reducing the quality of the                     listed in this document. You must                     other forms of information technology;
                                                collected information. The agency will                  reference the information collection’s                and (e) estimates of capital or start-up
                                                summarize and/or include your                           title, form or recordkeeping requirement              costs and costs of operation,
                                                comments in the request for OMB’s                       number, and OMB number (if any) in                    maintenance, and purchase of services
                                                clearance of this information collection.               your comment.                                         to provide the requested information.
                                                  Authority: The Paperwork Reduction Act                   You may view copies of this
                                                                                                                                                              Information Collections Open for
                                                of 1995; 44 U.S.C. Chapter 35, as amended;              document, the information collections
                                                                                                                                                              Comment
                                                and 49 CFR 1:93.                                        listed in it and any associated
                                                                                                        instructions, and all comments received                  Currently, we are seeking comments
                                                  By Order of the Maritime Administrator.
                                                                                                        in response to this document within                   on the following information collections
                                                  Dated: October 18, 2016.                                                                                    (forms, recordkeeping requirements, or
                                                                                                        Docket No. TTB–2016–0001 at https://
                                                T. Mitchell Hudson, Jr.,                                www.regulations.gov. A link to that                   questionnaires):
                                                Secretary, Maritime Administration.                     docket is posted on the TTB Web site at                  Title: Usual and Customary Business
                                                [FR Doc. 2016–26034 Filed 10–26–16; 8:45 am]            https://www.ttb.gov/forms/comment-on-                 Records Maintained by Brewers.
                                                BILLING CODE 4910–81–P                                  form.shtml. You may also obtain paper                    OMB Number: 1513–0058.
                                                                                                        copies of this document, the                             TTB Recordkeeping Number: REC
                                                                                                        information collections described in it               5130/1.
                                                                                                                                                                 Abstract: The Internal Revenue Code
                                                DEPARTMENT OF THE TREASURY                              and any associated instructions, and any
                                                                                                                                                              (IRC) at 26 U.S.C. 5415 requires brewers
                                                                                                        comments received in response to this
                                                Alcohol and Tobacco Tax and Trade                                                                             to keep records in such form and
                                                                                                        document by contacting Michael Hoover
                                                Bureau                                                                                                        containing such information as the
                                                                                                        at the addresses or telephone number
                                                                                                                                                              Secretary of the Treasury may prescribe
                                                [Docket No. TTB–2016–0001]                              shown below.
                                                                                                                                                              by regulation as necessary to protect the
                                                                                                        FOR FURTHER INFORMATION CONTACT:                      revenue. Under this authority, TTB
                                                Proposed Information Collections;                       Michael Hoover, Alcohol and Tobacco                   regulations in 27 CFR part 25 require
                                                Comment Request (No. 61)                                Tax and Trade Bureau, 1310 G Street,                  brewers to keep usual and customary
                                                                                                        NW., Box 12, Washington, DC 20005;                    business records that allow TTB to
                                                AGENCY: Alcohol and Tobacco Tax and
                                                                                                        telephone 202–453–1039, ext. 135; or                  verify, for example, the quantities of raw
                                                Trade Bureau (TTB); Treasury.
                                                                                                        email informationcollections@ttb.gov                  materials received at a brewery, the
                                                ACTION: Notice and request for                          (please do not submit comments on this
                                                comments.                                                                                                     quantity of beer and cereal beverages
                                                                                                        notice to this email address).                        produced and removed taxpaid or
                                                SUMMARY:    As part of our continuing                   SUPPLEMENTARY INFORMATION:                            without payment of tax from a brewery,
                                                effort to reduce paperwork and                          Request for Comments                                  and the quantity of beer previously
                                                respondent burden, and as required by                                                                         removed subject tax that is returned to
                                                the Paperwork Reduction Act of 1995,                       The Department of the Treasury and                 the brewery.
                                                we invite comments on the proposed or                   its Alcohol and Tobacco Tax and Trade                    Current Actions: TTB is submitting
                                                continuing information collections                      Bureau (TTB), as part of their                        this collection as a revision. The
                                                listed below in this notice.                            continuing effort to reduce paperwork                 information collection remains
                                                                                                        and respondent burden, invite the                     unchanged. However, TTB is increasing
                                                DATES: We must receive your written
                                                                                                        general public and other Federal                      the estimated number of respondents
                                                comments on or before December 27,                      agencies to comment on the proposed or
                                                2016.                                                                                                         due to an increase in the number of
                                                                                                        continuing information collections                    brewers regulated by TTB. There is no
                                                ADDRESSES:   As described below, you                    listed below in this notice, as required              increase in the estimated total annual
                                                may send comments on the information                    by the Paperwork Reduction Act of 1995                burden hours for this information
                                                collections listed in this document                     (44 U.S.C. 3501 et seq.).                             collection because the required
                                                using the Regulations.gov online                           Comments submitted in response to                  operational and production records are
                                                comment form for this document, or you                  this notice will be included or                       usual and customary records kept by
                                                may send written comments via U.S.                      summarized in our request for Office of               brewers during the normal course of
                                                mail or hand delivery. TTB no longer                    Management and Budget (OMB)                           business and would be maintained even
                                                accepts public comments via email or                    approval of the relevant information                  without the TTB regulatory
                                                fax.                                                    collection. All comments are part of the              requirements to do so.
                                                  • http://www.regulations.gov: Use the                 public record and subject to disclosure.                 Type of Review: Revision of a
                                                comment form for this document posted                   Please do not include any confidential                currently approved collection.
                                                within Docket No. TTB–2016–0001 on                      or inappropriate material in your                        Affected Public: Businesses and other
                                                Regulations.gov, the Federal e-                         comments.                                             for-profits.
                                                rulemaking portal, to submit comments                      For each information collection listed                Estimated Number of Respondents:
                                                via the Internet;                                       below, we invite comments on: (a)                     6,700.
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                                                  • U.S. Mail: Michael Hoover,                          Whether the information collection is                    Estimated Total Annual Burden
                                                Regulations and Rulings Division,                       necessary for the proper performance of               Hours: 1 (one).
                                                Alcohol and Tobacco Tax and Trade                       the agency’s functions, including                        Title: Application, Permit, and
                                                Bureau, 1310 G Street NW., Box 12,                      whether the information has practical                 Report—Wine and Beer (Puerto Rico),
                                                Washington, DC 20005.                                   utility; (b) the accuracy of the agency’s             and Application, Permit, and Report—
                                                  • Hand Delivery/Courier in Lieu of                    estimate of the information collection’s              Distilled Spirits (Puerto Rico).
                                                Mail: Michael Hoover, Alcohol and                       burden; (c) ways to enhance the quality,                 OMB Number: 1513–0123.


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                                                                            Federal Register / Vol. 81, No. 208 / Thursday, October 27, 2016 / Notices                                           74867

                                                  TTB Form Numbers: F 5100.21 and F                     SUMMARY:    The Internal Revenue Service              SUMMARY:    The Board of Trustees of the
                                                5110.51.                                                Advisory Council (IRSAC) will hold a                  Automotive Industries Pension Plan
                                                  Abstract: In general, under the                       public meeting on Wednesday,                          (Auto Industries Pension Plan), a
                                                Internal Revenue Code (IRC) at 26                       November 16, 2016.                                    multiemployer pension plan, has
                                                U.S.C. 7652(a)(1), merchandise                          FOR FURTHER INFORMATION CONTACT: Ms.                  submitted an application to Treasury to
                                                manufactured in Puerto Rico and                         Anna Millikan, IRSAC Program                          reduce benefits under the plan in
                                                shipped to the United States for                        Manager, Office of National Public                    accordance with the Multiemployer
                                                consumption or sale is subject to a tax                 Liaison, CL:NPL:P, Room 7559, 1111                    Pension Reform Act of 2014. The
                                                equal to the internal revenue tax                       Constitution Avenue NW, Washington,                   purpose of this notice is to announce
                                                imposed in the United States upon like                  DC 20224. Telephone: 202–317–6851                     that the application submitted by the
                                                articles of merchandise of domestic                     (not a toll-free number). Email address:              Board of Trustees of the Auto Industries
                                                manufacture. The IRC at 26 U.S.C.                       PublicLiaison@irs.gov.                                Pension Plan has been published on the
                                                7652(a)(2) provides that the Secretary of               SUPPLEMENTARY INFORMATION: Notice is                  Web site of the Department of the
                                                the Treasury shall by regulation                        hereby given pursuant to section 10(a)                Treasury (Treasury), and to request
                                                prescribe the mode and time for                         (2) of the Federal Advisory Committee                 public comments on the application
                                                payment and collection of the tax, and                  Act, 5 U.S.C. App. (1988), a public                   from interested parties, including
                                                26 U.S.C. 7805(a) provides the Secretary                meeting of the IRSAC will be held on                  participants and beneficiaries, employee
                                                of the Treasury the authority to                        Wednesday, November 16, 2016, from                    organizations, and contributing
                                                prescribe all needful rules and                         9:20 a.m. to 1:15 p.m. at the Melrose                 employers of the Auto Industries
                                                regulations for enforcement of the IRC.                 Georgetown Hotel, 2430 Pennsylvania                   Pension Plan.
                                                Under this authority, in order to protect               Avenue NW., Potomac III Ballroom,                     DATES: Comments must be received by
                                                the revenue, the TTB regulations                        Washington, DC 20037. Issues to be                    December 12, 2016.
                                                require, among other things, the use of                 discussed include, but are not limited                ADDRESSES: You may submit comments
                                                TTB F 5100.21 and TTB F 5110.51 by                      to: IRS Should Evaluate the Effects of                electronically through the Federal
                                                persons shipping wine, beer, and certain                Penalties on Voluntary Compliance;                    eRulemaking Portal at http://
                                                distilled spirits products produced in                  Risk Assessment; Promoting                            www.regulations.gov, in accordance
                                                Puerto Rico to the United States for                    Confidentiality of Treaty-Exchanged                   with the instructions on that site.
                                                domestic consumption or sale. TTB F                     Information; Fraud Prevention through                 Electronic submissions through
                                                5100.21 is an application and permit to                 Individual Taxpayer and Business                      www.regulations.gov are encouraged.
                                                compute the Federal excise tax on,                      Master File (BMF) Authentication;                        Comments may also be mailed to the
                                                taxpay, and withdraw wine or beer for                   Enhancement of IRS2Go Mobile                          Department of the Treasury, MPRA
                                                shipment to the United States. TTB F                    Application and Online Accounts; Field                Office, 1500 Pennsylvania Avenue NW.,
                                                5110.51 is an application and permit to                 and Campus Exam Letters and                           Room 1224, Washington, DC 20220.
                                                compute the tax on, taxpay, and                         Attachments; Statutory Authority of IRS               Attn: Eric Berger. Comments sent via
                                                withdraw for shipment to the United                     to Regulate Tax Practice; and Revisions               facsimile and email will not be
                                                States certain distilled spirits products.              and Updates to Circular 230. Last-                    accepted.
                                                  Current Actions: We are submitting                    minute agenda changes may preclude                       Additional Instructions. All
                                                this information collection for extension               advanced notice. The meeting room                     comments received, including
                                                purposes only. The information                          accommodates approximately 70                         attachments and other supporting
                                                collection, estimated number of                         people; this number includes IRSAC                    materials, will be made available to the
                                                respondents, and estimated number of                    members and Internal Revenue Service                  public. Do not include any personally
                                                burden hours remain unchanged.                          officials. Due to limited seating, please             identifiable information (such as Social
                                                                                                        call Anna Millikan at 202–317–6851 to                 Security number, name, address, or
                                                  Type of Review: Extension of a
                                                                                                        confirm your attendance. Attendees are                other contact information) or any other
                                                currently approved collection.
                                                                                                        encouraged to arrive at least 30 minutes              information in your comment or
                                                  Affected Public: Businesses and other                                                                       supporting materials that you do not
                                                                                                        before the meeting begins. Should you
                                                for-profits.                                                                                                  want publicly disclosed. Treasury will
                                                                                                        wish the IRSAC to consider a written
                                                  Estimated Number of Respondents:                      statement, please write to Internal                   make comments available for public
                                                35.                                                     Revenue Service, Office of National                   inspection and copying on
                                                  Estimated Total Annual Burden                         Public Liaison, CL:NPL, Room 7559,                    www.regulations.gov or upon request.
                                                Hours: 35.                                              1111 Constitution Avenue NW.,                         Comments posted on the Internet can be
                                                  Dated: October 19, 2016.                              Washington, DC 20224 or email                         retrieved by most Internet search
                                                Amy R. Greenberg,                                       PublicLiaison@irs.gov.                                engines.
                                                Director, Regulations and Rulings Division.               Dated: October 20, 2016.                            FOR FURTHER INFORMATION CONTACT: For
                                                [FR Doc. 2016–25971 Filed 10–26–16; 8:45 am]            Candice Cromling,                                     information regarding the application
                                                BILLING CODE 4810–31–P                                  Director, National Public Liaison.                    from the Auto Industries Pension Plan,
                                                                                                        [FR Doc. 2016–25946 Filed 10–26–16; 8:45 am]          please contact Treasury at (202) 622–
                                                                                                        BILLING CODE 4830–01–P
                                                                                                                                                              1534 (not a toll-free number).
                                                DEPARTMENT OF THE TREASURY                                                                                    SUPPLEMENTARY INFORMATION: The
                                                                                                                                                              Multiemployer Pension Reform Act of
                                                Internal Revenue Service                                                                                      2014 (MPRA) amended the Internal
sradovich on DSK3GMQ082PROD with NOTICES




                                                                                                        DEPARTMENT OF THE TREASURY
                                                                                                                                                              Revenue Code to permit a
                                                Advisory Council to the Internal                        Multiemployer Pension Plan                            multiemployer plan that is projected to
                                                Revenue Service; Meeting                                Application To Reduce Benefits                        have insufficient funds to reduce
                                                AGENCY: Internal Revenue Service (IRS),                 AGENCY: Department of the Treasury.                   pension benefits payable to participants
                                                Treasury.                                                                                                     and beneficiaries if certain conditions
                                                                                                        ACTION:Notice of availability; request
                                                                                                                                                              are satisfied. In order to reduce benefits,
                                                ACTION: Notice.                                         for comments.
                                                                                                                                                              the plan sponsor is required to submit


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Document Created: 2016-10-27 01:52:07
Document Modified: 2016-10-27 01:52:07
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWe must receive your written comments on or before December 27, 2016.
ContactMichael Hoover, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, DC 20005; telephone 202-453-1039, ext. 135; or email [email protected] (please do not submit comments on this
FR Citation81 FR 74866 

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