82 FR 56327 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 227 (November 28, 2017)

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.

[Federal Register Volume 82, Number 227 (Tuesday, November 28, 2017)]
[Notices]
[Pages 56327-56328]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-25680]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade 
Bureau Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before December 28, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov..

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    Title: Application for an Industrial Alcohol User Permit.
    OMB Control Number: 1513-0028.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (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. 
Under that authority, the TTB regulations prescribe the use of TTB F 
5150.22 as the application form for dealers or users of specially 
denatured spirits (alcohol/rum) (see 27 CFR 20.41) and for users of 
tax-free alcohol (see 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 involving specially denatured 
or tax-free alcohol, the location of the business or entity, and 
whether the operations will be in conformance with Federal laws and 
regulations.
    Form: TTB F 5150.22.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 357.

    Title: Report--Manufacturer of Tobacco Products or Cigarette Papers 
and Tubes; Report--Manufacturer of Processed Tobacco.
    OMB Control Number: 1513-0033.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code at 26 U.S.C. 5722 requires that 
every manufacturer of tobacco products, cigarette papers and tubes, or 
processed tobacco 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 tobacco products and cigarette papers and tubes 
manufactured, received, and removed

[[Page 56328]]

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.
    Form: TTB F 5210.5, TTB F 5250.1.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,820.

    Title: Manufacturers of Nonbeverage Products--Records to Support 
Claims for Drawback.
    OMB Control Number: 1513-0073.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes 
a Federal excise tax of $13.50 per proof gallon on distilled spirits 
produced or imported into the United States. However, the IRC at 26 
U.S.C. 5111-5114, allows manufacturers of certain nonbeverage products 
that are unfit for beverage use--medicines, medicinal preparations, 
food products, flavors, flavoring extracts, or perfume--to claim 
drawback (refund) of all but $1.00 per proof gallon of the excise tax 
paid on the distilled spirits used in the production of such products. 
Under these IRC authorities, TTB has issued regulations governing 
nonbeverage product drawback claims, contained in 27 CFR part 17, which 
includes a requirement to keep source records supporting such claims. 
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). These 
records are necessary to protect the revenue; the required records help 
prevent fraudulent claims and the diversion to beverage use of spirits 
on which nonbeverage product drawback is claimed.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 11,130.

    Title: Proprietors or Claimants Exporting Liquors.
    OMB Control Number: 1513-0075.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under the Internal Revenue Code at 26 U.S.C. 5053, 5214, 
and 5362, distilled spirits, wine, and beer may be exported without 
payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 
5055 and 5062, taxpaid distilled spirits, wine, and beer may be 
exported and the exporter may claim drawback (refund) on the excise 
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 alcohol beverage export regulations in 27 CFR part 28, 
proprietors and drawback claimants are required to maintain record 
copies of all pertinent forms and commercial records that document the 
exportation of non-taxpaid alcohol beverages and the exportation of 
taxpaid alcohol beverages for which drawback will be claimed, and such 
records must be maintained for not less than 3 years.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 750.

    Title: Administrative Remedies--Requests for Closing Agreements.
    OMB Control Number: 1513-0099.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The IRC, at 26 U.S.C. 7121, authorizes the Secretary of 
the Treasury to enter into a written agreement 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. That IRC section also states that such agreements, once 
approved, are final and conclusive, unless it is shown that the 
taxpayer exhibited fraud or malfeasance, or misrepresented a material 
fact. Under its delegated authority, TTB has issued regulations at 27 
CFR 70.485 pertaining to such ``closing agreements.'' Specific to this 
information collection, the regulation requires a taxpayer or their 
agent to submit a written request to TTB to enter into a closing 
agreement to resolve certain Federal excise tax matters. TTB uses the 
information collected in such a request and any attached supporting 
documentation to determine whether the Bureau should pursue a closing 
agreement with the taxpayer. Closing agreements allow TTB and a 
taxpayer to resolve tax liability matters prior to any adversarial 
legal or administrative proceedings.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 5.

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

    Dated: November 22, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-25680 Filed 11-27-17; 8:45 am]
BILLING CODE 4810-31-P