82 FR 42722 - Proposed Information Collections; Comment Request (No. 66)
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau Federal Register Volume 82, Issue 174 (September 11, 2017)
Alcohol and Tobacco Tax and Trade Bureau
Federal Register Volume 82, Issue 174 (September 11, 2017)
| Page Range | 42722-42724 | |
| FR Document | 2017-19166 |
[Federal Register Volume 82, Number 174 (Monday, September 11, 2017)] [Notices] [Pages 42722-42724] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-19166] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau [Docket No. TTB-2017-0003] Proposed Information Collections; Comment Request (No. 66) 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 November 13, 2017. 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.https://www.regulations.gov: Use the comment form for this document posted within Docket No. TTB-2017-0003 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-2017-0003 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 a 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 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: Application for Amended Basic Permit under the Federal Alcohol Administration Act. OMB Number: 1513-0019. TTB Form Number: F 5100.18. Abstract: The Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 203 requires that a person apply for and receive a permit (known as a ``basic permit'') to engage in the business of importing distilled spirits, wine, or malt beverages into the United States; to engage in the business of distilling spirits or producing wine; and to engage in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages. Section 204 of the FAA Act imposes minimum requirements for basic permits and authorizes the Secretary of the Treasury to prescribe the manner and form of all applications for basic permits. TTB F 5100.18 is completed by a person who has a basic permit under the FAA Act and wants to amend that permit. Amendment of a basic permit may become necessary when changes [[Page 42723]] occur in name, ownership, location, or activities of the permittee. The furnished information enables TTB to determine whether an applicant for an amended basic permit meets the statutory requirements in 27 U.S.C. 204. Current Actions: TTB is submitting this information collection as a revision. While the information collection remains unchanged, TTB is increasing the estimated number of respondents and burden hours due to an increase in the number of beverage alcohol industry members applying for amended basic permits under the FAA Act. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profits. Estimated Number of Respondents: 3,035. Estimated Total Annual Burden Hours: 1,396. Title: Application for an Industrial Alcohol User Permit. OMB Number: 1513-0028. TTB Form Number: F 5150.22. Abstract: The Internal Revenue Code of 1986 (IRC) at 26 U.S.C. 5271 authorizes the Secretary of the Treasury to prescribe regulations requiring persons using tax-free alcohol for certain nonbeverage purposes (hospitals, laboratories, research centers, etc.) and persons using or dealing in specially denatured spirits (alcohol and/or rum) to apply for and receive a permit to do so prior to commencing business. The TTB regulations prescribe the use of TTB F 5150.22 as the application form for users or dealers of specially denatured spirits (alcohol/rum) and for users of tax-free alcohol. Respondents use TTB F 5150.22 to apply for or amend a permit to withdraw and deal in specially denatured alcohol under 27 CFR 20.41, or to use tax-free alcohol under 27 CFR 22.41. TTB uses the information reported on the form to, among other things, determine the eligibility of the applicant to engage in certain operations, the location of the business, and whether the operations will be in conformance with Federal laws and regulations. Current Actions: TTB is 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; Not-for-profit institutions. Estimated Number of Respondents: 575. Estimated Total Annual Burden Hours: 435. Title: Report--Manufacturer of Tobacco Products or Cigarette Papers and Tubes; Report--Manufacturer of Processed Tobacco. OMB Number: 1513-0033. TTB Form Number: F 5210.5 and F 5250.1. Abstract: The IRC at 26 U.S.C. 5722 requires that every manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes make reports containing such information, in such form, at such times, and for such periods as the Secretary of the Treasury shall by regulation prescribe. The TTB regulations at 27 CFR 40.202, 40.422, and 40.522 prescribe, as appropriate, the use of TTB F 5210.5 to report taxable articles manufactured, received, and removed per month, and the use of TTB F 5250.1 to report all processed tobacco manufactured, received, and removed per month. TTB uses the collected information to ensure that Federal excise taxes have been properly paid and that manufacturers are in compliance with applicable Federal law and regulations. Current Actions: TTB is submitting this information collection as a revision. While the information collection is unchanged, TTB is decreasing the number of annual respondents, responses, and burden hours due to a decrease in the number of regulated tobacco industry members. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profits. Estimated Number of Respondents: 210. Estimated Total Annual Burden Hours: 5,040. Title: Manufacturers of Nonbeverage Products--Records to Support Claims for Drawback (TTB REC 5530/2). OMB Number: 1513-0073. TTB Recordkeeping Number: REC 5530/2. Abstract: The IRC, at 26 U.S.C. 5111-5114, provides that manufacturers using distilled spirits in certain products such as medicines, food, flavors, and perfume may receive drawback for the Federal excise taxes paid on the distilled spirits used for these specified purposes. This drawback on the taxes paid allows the manufacturer to recover all but $1.00 per proof gallon of the tax imposed on distilled spirits. The recordkeeping requirements to support drawback claims included in TTB REC 5530/2 are necessary to protect the revenue by preventing diversion of such spirits to beverage use. The required source records include information about distilled spirits received, gauge records, evidence of taxes paid, the date spirits were used, the quantity and kind used in each product, receipt and usage of other ingredients (to validate formula compliance), inventory records, records of recovered alcohol, the quantity of intermediate products transferred to other plants, the disposition of each nonbeverage product produced, and the purchasers (except for retail sales). Regulations prescribing these records are set forth in 27 CFR part 17. Current Actions: TTB is submitting this information collection as a revision. While the information collection remains unchanged, TTB is increasing the number of respondents and burden hours due to an increase in the number of manufacturers of non-beverage products who submit drawback claims to TTB. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profits. Estimated Number of Respondents: 530. Estimated Total Annual Burden Hours: 11,130. Title: Proprietors or Claimants Exporting Liquors (TTB REC 5900/1). OMB Number: 1513-0075. TTB Recordkeeping Number: REC 5900/1. Abstract: Under sections 5053, 5214, and 5362 of the IRC (26 U.S.C. 5053, 5214, and 5362), distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, taxpaid distilled spirits, wine, and beer may be exported and drawback (refund) claimed on the taxes paid. To protect the revenue, exporters must complete various TTB and customs forms to show that the products were in fact exported. Under the TTB regulations in 27 CFR part 28 and this recordkeeping requirement, exporters are required to maintain copies of all pertinent forms and commercial records that document exportation, and such records must be maintained for not less than 3 years. Current Actions: TTB is 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: 120. [[Page 42724]] Estimated Total Annual Burden Hours: 7,200. Title: Administrative Remedies--Closing Agreements. OMB Number: 1513-0099. Abstract: The IRC at section 7121 (26 U.S.C. 7121) authorizes the Secretary of the Treasury to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he or she acts) in respect to any internal revenue tax for any taxable period. The TTB regulations pertaining to closing agreements, including the requirement for a taxpayer to submit a written request to TTB to enter into a closing agreement, are set forth at 27 CFR 70.485. TTB uses the information submitted in the request and any supporting documentation to begin a review as to whether an agreement should be pursued. Current Actions: TTB is submitting this information collection as a revision. While the information collection remains the same, TTB is increasing the number of respondents and burden hours association with this collection due to an increase in the number of closing agreements entered into by a respondent and TTB. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profits. Estimated Number of Respondents: 5. Estimated Total Annual Burden Hours: 5. Dated: September 5, 2017. Amy R. Greenberg, Director, Regulations and Rulings Division. [FR Doc. 2017-19166 Filed 9-8-17; 8:45 am] BILLING CODE 4810-31-P
![42722 Federal Register / Vol. 82, No. 174 / Monday, September 11, 2017 / Notices
12-month periods covered by the DATES: We must receive your written public and other Federal agencies to
exemption. Petitioner states that on or comments on or before November 13, comment on the proposed or continuing
before the end of the exemption period, 2017. information collections listed below in
it hopes that the pending Toyota ADDRESSES: As described below, you this notice, as required by the
petition for rulemaking will be granted, may send comments on the information Paperwork Reduction Act of 1995 (44
and that FMVSS No. 108 will be collections listed in this document U.S.C. 3501 et seq.).
amended to allow ADB. If by the end of using the ‘‘Regulations.gov’’ online Comments submitted in response to
the exemption period, FMVSS No. 108 comment form for this document, or you this notice will be included or
has not been so amended, then may send written comments via U.S. summarized in our request for Office of
Volkswagen intends either to cease mail or hand delivery. TTB no longer Management and Budget (OMB)
offering the system in the United States accepts public comments via email or approval of the relevant information
or request an extension. fax. collection. All comments are part of the
• https://www.regulations.gov: Use public record and subject to disclosure.
III. Completeness and Comment Period
the comment form for this document Please do not include any confidential
Upon receiving a petition, NHTSA posted within Docket No. TTB–2017– or inappropriate material in comments.
conducts an initial review of the 0003 on ‘‘Regulations.gov,’’ the Federal For each information collection listed
petition with respect to whether the e-rulemaking portal, to submit below, we invite comments on: (a)
petition is complete and whether the comments via the Internet; Whether the information collection is
petitioner appears to be eligible to apply • U.S. Mail: Michael Hoover, necessary for the proper performance of
for the requested exemption. The agency Regulations and Rulings Division, the agency’s functions, including
has tentatively concluded that the Alcohol and Tobacco Tax and Trade whether the information has practical
petition from Volkswagen is complete Bureau, 1310 G Street NW., Box 12, utility; (b) the accuracy of the agency’s
and that Volkswagen is eligible to apply Washington, DC 20005. estimate of the information collection’s
for a temporary exemption. The agency • Hand Delivery/Courier in Lieu of burden; (c) ways to enhance the quality,
has not made any judgment on the Mail: Michael Hoover, Alcohol and utility, and clarity of the information
merits of the application, and is placing Tobacco Tax and Trade Bureau, 1310 G collected; (d) ways to minimize the
a copy of the petition and other related Street NW., Suite 400, Washington, DC information collection’s burden on
materials in the docket. 20005. respondents, including through the use
The agency seeks comment from the Please submit separate comments for of automated collection techniques or
public on the merits of Volkswagen’s each specific information collection other forms of information technology;
application for a temporary exemption listed in this document. You must and (e) estimates of capital or start-up
from S9.4 and S10.14.6 of FMVSS No. reference the information collection’s costs and costs of operation,
108. We are providing a 30-day title, form or recordkeeping requirement maintenance, and purchase of services
comment period. After considering number, and OMB number (if any) in to provide the requested information.
public comments and other available your comment. Information Collections Open for
information, we will publish a notice of You may view copies of this Comment
final action on the application in the document, the information collections
Federal Register. listed in it and any associated Currently, we are seeking comments
instructions, and all comments received on the following information collections
Issued on September 5, 2017.
in response to this document within (forms, recordkeeping requirements, or
Raymond R. Posten,
Docket No. TTB–2017–0003 at https:// questionnaires):
Associate Administrator for Rulemaking.
www.regulations.gov. A link to that Title: Application for Amended Basic
[FR Doc. 2017–19086 Filed 9–8–17; 8:45 am]
docket is posted on the TTB Web site at Permit under the Federal Alcohol
BILLING CODE 4910–59–P
https://www.ttb.gov/forms/comment-on- Administration Act.
form.shtml. You may also obtain paper OMB Number: 1513–0019.
copies of this document, the TTB Form Number: F 5100.18.
information collections described in it Abstract: The Federal Alcohol
DEPARTMENT OF THE TREASURY and any associated instructions, and any Administration Act (FAA Act) at 27
Alcohol and Tobacco Tax and Trade comments received in response to this U.S.C. 203 requires that a person apply
Bureau document by contacting Michael Hoover for and receive a permit (known as a
at the addresses or telephone number ‘‘basic permit’’) to engage in the
shown below. business of importing distilled spirits,
[Docket No. TTB–2017–0003]
FOR FURTHER INFORMATION CONTACT: wine, or malt beverages into the United
Proposed Information Collections; Michael Hoover, Alcohol and Tobacco States; to engage in the business of
Comment Request (No. 66) Tax and Trade Bureau, 1310 G Street distilling spirits or producing wine; and
NW., Box 12, Washington, DC 20005; to engage in the business of purchasing
AGENCY: Alcohol and Tobacco Tax and telephone (202) 453–1039, ext. 135; or for resale at wholesale distilled spirits,
Trade Bureau (TTB); Treasury. email informationcollections@ttb.gov wine, or malt beverages. Section 204 of
ACTION: Notice and request for (please do not submit comments on this the FAA Act imposes minimum
asabaliauskas on DSKBBXCHB2PROD with NOTICES
comments. notice to this email address). requirements for basic permits and
SUPPLEMENTARY INFORMATION: authorizes the Secretary of the Treasury
SUMMARY: As part of our continuing to prescribe the manner and form of all
effort to reduce paperwork and Request for Comments applications for basic permits.
respondent burden, and as required by The Department of the Treasury and TTB F 5100.18 is completed by a
the Paperwork Reduction Act of 1995, its Alcohol and Tobacco Tax and Trade person who has a basic permit under the
we invite comments on the proposed or Bureau (TTB), as part of a continuing FAA Act and wants to amend that
continuing information collections effort to reduce paperwork and permit. Amendment of a basic permit
listed below in this notice. respondent burden, invite the general may become necessary when changes
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![42724 Federal Register / Vol. 82, No. 174 / Monday, September 11, 2017 / Notices
Estimated Total Annual Burden FOR FURTHER INFORMATION CONTACT: statements for consideration. Due to
Hours: 7,200. Robert Rosalia at 1–888–912–1227 or limited conference lines, notification of
Title: Administrative Remedies— (718) 834–2203. intent to participate must be made with
Closing Agreements. SUPPLEMENTARY INFORMATION: Notice is Otis Simpson. For more information
OMB Number: 1513–0099. hereby given pursuant to section please contact Otis Simpson at 1–888–
Abstract: The IRC at section 7121 (26 10(a)(2) of the Federal Advisory 912–1227 or 202–317–3332, or write
U.S.C. 7121) authorizes the Secretary of Committee Act, 5 U.S.C. App. (1988) TAP Office, 1111 Constitution Ave.
the Treasury to enter into an agreement that an open meeting of the Taxpayer NW., Room 1509, Washington, DC
in writing with any person relating to Advocacy Panel Tax Forms and 20224 or contact us at the Web site:
the liability of such person (or of the Publications Project Committee will be http://www.improveirs.org. The agenda
person or estate for whom he or she held Tuesday, October 10, 2017, at will include various IRS issues. Otis
acts) in respect to any internal revenue 12:00 p.m., Eastern Time via Simpson. For more information please
tax for any taxable period. The TTB teleconference. The public is invited to contact Otis Simpson at 1–888–912–
regulations pertaining to closing make oral comments or submit written 1227 or 202–317–3332, or write TAP
agreements, including the requirement statements for consideration. Due to Office, 1111 Constitution Ave. NW.,
for a taxpayer to submit a written limited conference lines, notification of Room 1509, Washington, DC 20224 or
request to TTB to enter into a closing intent to participate must be made with contact us at the Web site: http://
agreement, are set forth at 27 CFR Robert Rosalia. For more information www.improveirs.org. The agenda will
70.485. TTB uses the information please contact Robert Rosalia at 1–888– include various IRS issues.
submitted in the request and any 912–1227 or (718) 834–2203, or write The agenda will include a discussion
supporting documentation to begin a TAP Office, 2 Metrotech Center, 100 on various letters, and other issues
review as to whether an agreement Myrtle Avenue, Brooklyn, NY 11201 or related to written communications from
should be pursued. contact us at the Web site: http:// the IRS.
Current Actions: TTB is submitting www.improveirs.org. The agenda will Dated: September 4, 2017.
this information collection as a revision. include various IRS issues. Antoinette Ross,
While the information collection Dated: September 1, 2017. Acting Director, Taxpayer Advocacy Panel.
remains the same, TTB is increasing the Antoinette Ross, [FR Doc. 2017–19197 Filed 9–8–17; 8:45 am]
number of respondents and burden Acting Director, Taxpayer Advocacy Panel. BILLING CODE 4830–01–P
hours association with this collection
[FR Doc. 2017–19191 Filed 9–8–17; 8:45 am]
due to an increase in the number of
BILLING CODE 4830–01–P
closing agreements entered into by a DEPARTMENT OF THE TREASURY
respondent and TTB.
Type of Review: Revision of a DEPARTMENT OF THE TREASURY Internal Revenue Service
currently approved collection.
Affected Public: Businesses and other Internal Revenue Service Open Meeting of the Taxpayer
for-profits. Advocacy Panel Special Projects
Estimated Number of Respondents: 5. Open Meeting of the Taxpayer Committee
Estimated Total Annual Burden Advocacy Panel Notices and AGENCY: Internal Revenue Service (IRS),
Hours: 5. Correspondence Project Committee Treasury.
Dated: September 5, 2017. AGENCY: Internal Revenue Service (IRS), ACTION: Notice of meeting.
Amy R. Greenberg, Treasury.
Director, Regulations and Rulings Division. ACTION: Notice of meeting.
SUMMARY: An open meeting of the
[FR Doc. 2017–19166 Filed 9–8–17; 8:45 am] Taxpayer Advocacy Panel Special
BILLING CODE 4810–31–P
SUMMARY: An open meeting of the Projects Committee will be conducted.
Taxpayer Advocacy Panel Notices and The Taxpayer Advocacy Panel is
Correspondence Project Committee will soliciting public comments, ideas, and
DEPARTMENT OF THE TREASURY be conducted. The Taxpayer Advocacy suggestions on improving customer
Panel is soliciting public comments, service at the Internal Revenue Service.
Internal Revenue Service ideas, and suggestions on improving DATES: The meeting will be held
customer service at the Internal Revenue Tuesday, October 10, 2017.
Open Meeting of the Taxpayer Service. FOR FURTHER INFORMATION CONTACT:
Advocacy Panel Tax Forms and DATES: The meeting will be held
Publications Project Committee Matthew O’Sullivan at 1–888–912–1227
Thursday, October 12, 2017. or (510) 907–5274.
AGENCY: Internal Revenue Service (IRS), FOR FURTHER INFORMATION CONTACT: Otis SUPPLEMENTARY INFORMATION: Notice is
Treasury. Simpson at 1–888–912–1227 or 202– hereby given pursuant to Section
ACTION: Notice of meeting. 317–3332. 10(a)(2) of the Federal Advisory
SUPPLEMENTARY INFORMATION: Notice is Committee Act, 5 U.S.C. App. (1988)
SUMMARY: An open meeting of the hereby given pursuant to section that a meeting of the Taxpayer
Taxpayer Advocacy Panel Tax Forms
asabaliauskas on DSKBBXCHB2PROD with NOTICES
10(a)(2) of the Federal Advisory Advocacy Panel Special Projects
and Publications Project Committee will Committee Act, 5 U.S.C. App. (1988) Committee will be held Tuesday,
be conducted. The Taxpayer Advocacy that a meeting of the Taxpayer October 10, 2017, at 1:00 p.m. Eastern
Panel is soliciting public comments, Advocacy Panel Notices and Time via teleconference. The public is
ideas and suggestions on improving Correspondence Project Committee will invited to make oral comments or
customer service at the Internal Revenue be held Thursday, October 12, 2017, at submit written statements for
Service. 12:00 p.m. Eastern Time via consideration. Due to limited
DATES: The meeting will be held teleconference. The public is invited to conference lines, notification of intent
Tuesday, October 10, 2017. make oral comments or submit written to participate must be made with
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Document Created: 2017-09-09 00:04:01
Document Modified: 2017-09-09 00:04:01
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | We must receive your written comments on or before November 13, 2017. | |
| 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 | |
| FR Citation | 82 FR 42722 |
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