83 FR 42975 - Proposed Information Collections; Comment Request (No. 71)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 165 (August 24, 2018)

Page Range		42975-42978
FR Document		2018-18291
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, the Alcohol and Tobacco Tax and Trade Bureau (TTB) invites comments on the proposed or continuing information collections listed below in this document.
Federal Register, Volume 83 Issue 165 (Friday, August 24, 2018)
[Federal Register Volume 83, Number 165 (Friday, August 24, 2018)]
[Notices]
[Pages 42975-42978]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-18291]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2018-0001]


Proposed Information Collections; Comment Request (No. 71)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, 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, the Alcohol and Tobacco Tax and Trade Bureau (TTB) invites 
comments on the proposed or continuing information collections listed 
below in this document.

DATES: Comments are due on or before October 23, 2018.

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-2018-0001 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-2018-0001 at https://www.regulations.gov. A link to that docket is posted on the TTB 
website 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 the 
information collections listed in this document 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: Change of Bond (Consent of Surety).
    OMB Number: 1513-0013.
    TTB Form Number: F 5000.18.
    Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5114, 5173, 
5272, 5354, 5401, and 5711, requires certain alcohol and tobacco 
industry proprietors to post a bond in conformity with regulations 
issued by the Secretary of the Treasury (Secretary) to ensure payment 
by the bonding company of Federal excise taxes due on such products 
should the proprietor default. When circumstances of a proprietor's 
operation change from the original bond agreement, the TTB regulations 
authorized under those IRC sections allow the proprietor to complete 
form TTB F 5000.18, Change of Bond (Consent of Surety), in lieu of 
obtaining a new bond. Once executed by the proprietor and an approved 
surety company, the form is filed with TTB, which retains it as long as 
the revised bond agreement remains in force.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
decreasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to a 
decrease in the number of TTB-regulated alcohol industry members that 
are required to file bonds. As amended by section 332 of the Protecting 
Americans from Tax Hikes Act of 2015 (PATH Act), the IRC no longer 
requires bonds for taxpayers who are eligible to pay excise taxes on 
distilled spirits, wines, and beer using quarterly or annual return 
periods, provided that such taxes are paid on a deferred basis and, 
with respect to distilled spirits and wine, the products are for 
nonindustrial use.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 150.
    Estimated Total Annual Burden Hours: 150.

[[Page 42976]]

    Title: Application for and Certification/Exemption of Label/Bottle 
Approval.
    OMB Number: 1513-0020.
    TTB Form Number: F 5100.31.
    Abstract: To provide consumers with adequate information as to the 
identity of alcohol beverage products and to prevent consumer deception 
and unfair advertising practices, the Federal Alcohol Administration 
Act at 27 U.S.C. 205(e) requires that alcohol beverages sold or 
introduced into interstate or foreign commerce be labeled in conformity 
with regulations issued by the Secretary. Under this authority, TTB 
regulations require that the producer, bottler, or importer of an 
alcohol beverage receive TTB approval of the product's label prior to 
the product's introduction into interstate or foreign commerce. 
Respondents use TTB F 5100.31 (including its electronic equivalent, 
COLAs Online) to request and obtain label approval. The form serves as 
both an application for and, if approved by TTB, a certificate of label 
approval (COLA) or certificate of exemption from label approval.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
increasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to 
continued growth in the number of alcohol beverage industry members 
regulated by TTB, which results in continued growth in the number of 
alcohol beverage labels submitted to TTB for approval.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 11,300.
    Estimated Total Annual Burden Hours: 97,909.
    Title: Claim for Drawback of Tax on Tobacco Products, Cigarette 
Papers, and Cigarette Tubes.
    OMB Number: 1513-0026.
    TTB Form Number: F 5620.7.
    Abstract: The IRC at 26 U.S.C. 5706 authorizes drawback (refund) of 
Federal excise tax paid on tobacco products and cigarette papers and 
tubes exported from the United States in accordance with prescribed 
bond and regulatory requirements. Under this authority, TTB regulations 
require respondents to use form TTB F 5620.7 to document the export of, 
and to claim drawback of the excise tax paid on, tobacco products and 
cigarette papers and tubes exported to a foreign country, Puerto Rico, 
or the Virgin Islands. The proof of export and other information 
collected on this form is necessary to protect the revenue by ensuring 
that drawback of tobacco excise taxes is provided only to those 
eligible to make such claims.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
decreasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to a drop 
in the number of TTB F 5620.7 forms that TTB receives.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 10.
    Title: Removals of Tobacco Products, Cigarette Papers and Tubes 
Without Payment of Tax.
    OMB Number: 1513-0027.
    TTB Form Number: F 5200.14.
    Abstract: Under the IRC at 26 U.S.C. 5704(b), manufacturers of 
tobacco products, cigarette papers or tubes, cigar manufacturers 
operating in a customs bonded manufacturing warehouse, and export 
warehouse proprietors may remove such products for export or for 
consumption beyond the jurisdiction of the internal revenue laws of the 
United States without payment of Federal excise tax, if such removals 
are made in accordance with prescribed bond and regulatory 
requirements. Under this authority, the TTB regulations in 27 CFR part 
44 require that respondents document the removal of such products for 
export or consumption outside of United States jurisdiction without 
payment of tax on form TTB F 5200.14. The part 44 regulations also 
prescribe this form for certain destructions. TTB collects this 
information to protect the revenue as it allows TTB to monitor the 
movement of taxable articles and prevent diversion of nontaxpaid 
articles to taxable uses.
    Current Actions: TTB is submitting this information collection for 
extension purposes only; there is no change to the collection or its 
estimated burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 280.
    Estimated Total Annual Burden Hours: 61,600.
    Title: Claim--Alcohol, Tobacco, and Firearms Taxes.
    OMB Number: 1513-0030.
    TTB Form Number: F 5620.8.
    Abstract: The IRC at 26 U.S.C. 5008, 5056, 5370, and 5705 
authorizes the Secretary to provide for claims for taxpayer relief from 
Federal excise taxes paid on distilled spirits, wine, beer, and tobacco 
products lost or destroyed by theft, disaster or some other manner, on 
products voluntarily destroyed, and on products returned from the 
market. The IRC at 26 U.S.C. 5044 also allows for the refund of tax for 
wine returned to bond, and section 5056 and section 5705 allow for 
refund of tax for beer and tobacco products, respectively, withdrawn 
from or returned from the market. Under 26 U.S.C. 5111-5114, the 
Secretary also is authorized to issue drawback (refunds) for a portion 
of the excise taxes paid on distilled spirits used in the manufacture 
of certain nonbeverage products. In addition, 26 U.S.C. 6402-6404 
provides that taxpayers may file claims to request credit, refund, or 
abatement of overpaid, excessive, or erroneous taxes collected, 26 
U.S.C. 6416 allows for the credit or refund of overpaid firearms and 
ammunition excise taxes, and 26 U.S.C. 6423 sets conditions on claims 
for erroneously collected alcohol and tobacco excise taxes.
    Under these authorities, TTB has issued regulations that require 
taxpayers to make claims for abatement, allowance, credit, refund, or 
remission of excise tax on taxable articles (alcohol, tobacco products, 
firearms, and ammunition) on form TTB F 5620.8. Taxpayers also use this 
form to request drawback on excise taxes paid on distilled spirits used 
in non-beverage products. Respondents submit the form to TTB along with 
supporting documentation, stating the reason for, and circumstances of, 
the claim. This information is necessary to protect the revenue as it 
allows TTB to determine if the claim qualifies for relief.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
increasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection because of an 
increase in the number of claims received by TTB caused by growth in 
the number of alcohol excise taxpayers regulated by TTB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Not-for-profit 
institutions; Individuals or households.
    Estimated Number of Respondents: 5,000.
    Estimated Total Annual Burden Hours: 5,000.

[[Page 42977]]

    Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Administered by TTB, and Collection 
Information Statements for Individuals and Businesses.
    OMB Number: 1513-0054.
    TTB Form Numbers: F 5640.1, F 5600.17, and F 5600.18.
    Abstract: The IRC at 26 U.S.C. 7122 provides that the Secretary may 
compromise any civil or criminal case arising under the IRC, including 
tax liabilities, in lieu of civil or criminal action. Under this 
authority, the TTB regulations require persons who wish to make an 
offer in compromise for violations of the IRC to use form TTB F 5640.1 
to identify the tax liabilities or violations being compromised, the 
amount of the compromise offer, and the respondent's reasons for 
believing that the offer should be accepted. To support requests for 
installment payments of compromise offers, TTB may require individual 
and business respondents to supply information documenting financial 
hardship on TTB F 5600.17 and TTB F 5600.18, respectively. The 
information required under this collection is necessary to protect the 
revenue as it allows TTB to determine the adequacy of the offer in 
compromise in relation to the alleged violations of the law and to 
develop a payment plan if the individual or business is unable to 
immediately pay an accepted offer in compromise in full.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
decreasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to a 
decrease in the number of IRC-based offers in compromise received by 
TTB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Individuals or 
households.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 100.
    Title: Offer in Compromise of Liability Incurred under the Federal 
Alcohol Administration Act.
    OMB Number: 1513-0055.
    TTB Form Number: F 5640.2.
    Abstract: To regulate interstate and foreign commerce in alcohol 
beverages, the FAA Act at 27 U.S.C. 201 et seq. requires certain 
industry members to obtain basic permits from the Secretary, and it 
prohibits unfair trade practices and deceptive advertising and 
labeling. Under the Act at 27 U.S.C. 207, violations are subject to 
civil and criminal penalties, but the Secretary also is authorized to 
accept monetary compromise for alleged violations. Under that 
authority, the TTB regulations allow a proponent or their agent to 
submit a monetary offer in compromise to resolve alleged FAA Act 
violations using form TTB F 5640.2. This form identifies the alleged 
violation(s) and violator(s), amount of the compromise offer, and the 
reason(s) why TTB should accept the offer. TTB uses the information to 
evaluate the adequacy of the compromise offer in relation to the 
alleged violation(s) of the FAA Act and to determine if it should 
accept the offer or pursue civil penalties or criminal prosecution 
against the alleged violator.
    Current Actions: TTB is submitting this information collection for 
extension purposes only; there is no change to the collection or its 
estimated burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits; Individuals or 
households.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 40.
    Title: Labeling and Advertising Requirements under the Federal 
Alcohol Administration Act.
    OMB Number: 1513-0087.
    TTB Recordkeeping Requirement Number: None.
    Abstract: The FAA Act, at 27 U.S.C. 205(e) and (f), specifically 
requires the Secretary to issue regulations regarding the labeling and 
advertising of wines, distilled spirits, and malt beverages to prohibit 
consumer deception and the use of misleading statements on labels and 
in advertising of alcohol beverages and to ensure that such labels and 
advertisements provide consumers with adequate information as to the 
identity and quality of such products. Under this authority, TTB has 
issued regulations in 27 CFR parts 4, 5, and 7 that require bottlers 
and importers to provide certain mandatory information on labels and in 
advertisements of alcohol beverages and to adhere to certain 
performance standards for statements made on labels and in 
advertisements of such products to ensure that consumers are not 
deceived or mislead about a product's identity and quality.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
increasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to 
continued growth in the number of alcohol beverage industry members 
regulated by TTB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 11,300.
    Estimated Total Annual Burden Hours: 11,300.
    Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
    OMB Number: 1513-0090.
    TTB Form Numbers: F 5000.25.
    Abstract: TTB is responsible for the collection of the excise taxes 
on distilled spirits, wine, beer, tobacco products, and cigarette 
papers and tubes imposed by 26 U.S.C. chapters 51 and 52. Under 26 
U.S.C. 7652, these taxes apply to articles of merchandise of Puerto 
Rican manufacture coming into the United States, which, under 26 U.S.C. 
5061(a) and 26 U.S.C. 5703(b), are collected on the basis of a return. 
The information requested on the return is necessary to establish the 
taxpayer's identity, the amount and type of taxes due, and the amount 
of payments made. This information collection is necessary to protect 
the revenue.
    Current Actions: TTB is submitting this information collection for 
extension purposes only; there is no change to the collection or its 
estimated burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 24.
    Estimated Total Annual Burden Hours: 356.
    Title: Special (Occupational) Tax Registration and Return.
    OMB Number: 1513-0112.
    TTB Form Number: F 5630.5a, F 5630.5d, and F 5630.5t.
    Abstract: The IRC at 26 U.S.C. 5731 and 5732 requires manufacturers 
of tobacco products or cigarette papers and tubes and tobacco product 
export warehouse proprietors to register for and pay a special 
(occupational) tax (SOT). Under that authority, TTB has issued 
regulations requiring the use of TTB F 5630.5t for SOT registration and 
tax payment for such businesses. With regard to alcohol, while section 
11125 of Public Law 109-59 permanently repealed SOT on all alcohol 
dealers previously required by chapter 51 of the IRC, effective July 1, 
2008, the registration requirement for such entities remains in force. 
Under the TTB regulations, TTB F 5630.5a is the tax return/registration 
form used by alcohol dealers already in business who failed to register 
or pay SOT on or before June

[[Page 42978]]

30, 2008. TTB F 5630.5d is used by new alcohol dealers to register upon 
beginning business on and after July 1, 2008, and it is also used by 
existing alcohol dealers to report certain changes to, or the 
discontinuation of, a dealer's business.
    Current Actions: This information collection remains unchanged, and 
TTB is submitting it only for extension purposes. However, TTB is 
decreasing the estimated number of annual respondents, responses, and 
burden hours associated with this information collection due to a 
change in agency estimates.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 600.
    Estimated Total Annual Burden Hours: 480.

    Dated: August 20, 2018.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2018-18291 Filed 8-23-18; 8:45 am]
BILLING CODE 4810-31-P
Federal Register / Vol. 83, No. 165 / Friday, August 24, 2018 / Notices 42975

www.nhtsa.gov/DOT/NHTSA/NVS/ listed in this document. You must other forms of information technology;
TrafficRecords/Training_Technical_ reference the information collection’s and (e) estimates of capital or start-up
Assistance_Application.docx. title, form or recordkeeping requirement costs and costs of operation,
The full Traffic Records Program number, and OMB number (if any) in maintenance, and purchase of services
Assessment Advisory is posted online at your comment. to provide the requested information.
https://crashstats.nhtsa.dot.gov/Api/ You may view copies of this
Public/ViewPublication/812601. Information Collections Open for
document, the information collections
Comment
Authority: 23 U.S.C. Section 405(c)(3)(E). listed in it and any associated
instructions, and all comments received Currently, we are seeking comments
Issued in Washington, DC.
in response to this document within on the following information collections
Terry T. Shelton,
Docket No. TTB–2018–0001 at https:// (forms, recordkeeping requirements, or
Associate Administrator, National Center for www.regulations.gov. A link to that questionnaires):
Statistics and Analysis.
docket is posted on the TTB website at Title: Change of Bond (Consent of
[FR Doc. 2018–18325 Filed 8–23–18; 8:45 am] https://www.ttb.gov/forms/comment-on- Surety).
BILLING CODE 4910–59–P form.shtml. You may also obtain paper OMB Number: 1513–0013.
copies of this document, the TTB Form Number: F 5000.18.
information collections described in it
DEPARTMENT OF THE TREASURY and any associated instructions, and any Abstract: The Internal Revenue Code
comments received in response to this (IRC), at 26 U.S.C. 5114, 5173, 5272,
Alcohol and Tobacco Tax and Trade document by contacting Michael Hoover 5354, 5401, and 5711, requires certain
Bureau at the addresses or telephone number alcohol and tobacco industry
shown below. proprietors to post a bond in conformity
[Docket No. TTB–2018–0001]
with regulations issued by the Secretary
FOR FURTHER INFORMATION CONTACT:
Proposed Information Collections; of the Treasury (Secretary) to ensure
Michael Hoover, Alcohol and Tobacco payment by the bonding company of
Comment Request (No. 71) Tax and Trade Bureau, 1310 G Street Federal excise taxes due on such
AGENCY: Alcohol and Tobacco Tax and NW, Box 12, Washington, DC 20005; products should the proprietor default.
Trade Bureau, Treasury. telephone (202) 453–1039, ext. 135; or When circumstances of a proprietor’s
ACTION: Notice and request for email informationcollections@ttb.gov operation change from the original bond
comments. (please do not submit comments on the agreement, the TTB regulations
information collections listed in this authorized under those IRC sections
SUMMARY: As part of our continuing document to this email address). allow the proprietor to complete form
effort to reduce paperwork and SUPPLEMENTARY INFORMATION: TTB F 5000.18, Change of Bond
respondent burden, and as required by
Request for Comments (Consent of Surety), in lieu of obtaining
the Paperwork Reduction Act of 1995,
a new bond. Once executed by the
the Alcohol and Tobacco Tax and Trade The Department of the Treasury and proprietor and an approved surety
Bureau (TTB) invites comments on the its Alcohol and Tobacco Tax and Trade company, the form is filed with TTB,
proposed or continuing information Bureau (TTB), as part of a continuing which retains it as long as the revised
collections listed below in this effort to reduce paperwork and bond agreement remains in force.
document. respondent burden, invite the general
Current Actions: This information
DATES: Comments are due on or before public and other Federal agencies to
collection remains unchanged, and TTB
October 23, 2018. comment on the proposed or continuing
is submitting it only for extension
ADDRESSES: As described below, you information collections listed below in
purposes. However, TTB is decreasing
may send comments on the information this notice, as required by the
the estimated number of annual
collections listed in this document Paperwork Reduction Act of 1995 (44
respondents, responses, and burden
using the ‘‘Regulations.gov’’ online U.S.C. 3501 et seq.).
hours associated with this information
comment form for this document, or you Comments submitted in response to
collection due to a decrease in the
may send written comments via U.S. this notice will be included or
number of TTB-regulated alcohol
mail or hand delivery. TTB no longer summarized in our request for Office of
industry members that are required to
accepts public comments via email or Management and Budget (OMB)
file bonds. As amended by section 332
fax. approval of the relevant information
of the Protecting Americans from Tax
• https://www.regulations.gov: Use collection. All comments are part of the
Hikes Act of 2015 (PATH Act), the IRC
the comment form for this document public record and subject to disclosure.
no longer requires bonds for taxpayers
posted within Docket No. TTB–2018– Please do not include any confidential
who are eligible to pay excise taxes on
0001 on ‘‘Regulations.gov,’’ the Federal or inappropriate material in comments.
distilled spirits, wines, and beer using
e-rulemaking portal, to submit For each information collection listed
quarterly or annual return periods,
comments via the internet; below, we invite comments on: (a)
provided that such taxes are paid on a
• U.S. Mail: Michael Hoover, Whether the information collection is
deferred basis and, with respect to
Regulations and Rulings Division, necessary for the proper performance of
distilled spirits and wine, the products
Alcohol and Tobacco Tax and Trade the agency’s functions, including
are for nonindustrial use.
Bureau, 1310 G Street NW, Box 12, whether the information has practical
utility; (b) the accuracy of the agency’s Type of Review: Extension of a
Washington, DC 20005.
daltland on DSKBBV9HB2PROD with NOTICES

currently approved collection.
• Hand Delivery/Courier in Lieu of estimate of the information collection’s
Mail: Michael Hoover, Alcohol and burden; (c) ways to enhance the quality, Affected Public: Businesses and other
Tobacco Tax and Trade Bureau, 1310 G utility, and clarity of the information for-profits.
Street NW, Suite 400, Washington, DC collected; (d) ways to minimize the Estimated Number of Respondents:
20005. information collection’s burden on 150.
Please submit separate comments for respondents, including through the use Estimated Total Annual Burden
each specific information collection of automated collection techniques or Hours: 150.

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42976 Federal Register / Vol. 83, No. 165 / Friday, August 24, 2018 / Notices

Title: Application for and other information collected on this form TTB Form Number: F 5620.8.
Certification/Exemption of Label/Bottle is necessary to protect the revenue by Abstract: The IRC at 26 U.S.C. 5008,
Approval. ensuring that drawback of tobacco 5056, 5370, and 5705 authorizes the
OMB Number: 1513–0020. excise taxes is provided only to those Secretary to provide for claims for
TTB Form Number: F 5100.31. eligible to make such claims. taxpayer relief from Federal excise taxes
Abstract: To provide consumers with Current Actions: This information paid on distilled spirits, wine, beer, and
adequate information as to the identity collection remains unchanged, and TTB tobacco products lost or destroyed by
of alcohol beverage products and to is submitting it only for extension theft, disaster or some other manner, on
prevent consumer deception and unfair purposes. However, TTB is decreasing products voluntarily destroyed, and on
advertising practices, the Federal the estimated number of annual products returned from the market. The
Alcohol Administration Act at 27 U.S.C. respondents, responses, and burden IRC at 26 U.S.C. 5044 also allows for the
205(e) requires that alcohol beverages hours associated with this information refund of tax for wine returned to bond,
sold or introduced into interstate or collection due to a drop in the number and section 5056 and section 5705 allow
foreign commerce be labeled in of TTB F 5620.7 forms that TTB for refund of tax for beer and tobacco
conformity with regulations issued by receives. products, respectively, withdrawn from
the Secretary. Under this authority, TTB Type of Review: Extension of a or returned from the market. Under 26
regulations require that the producer, currently approved collection. U.S.C. 5111–5114, the Secretary also is
bottler, or importer of an alcohol Affected Public: Businesses and other authorized to issue drawback (refunds)
beverage receive TTB approval of the for-profits. for a portion of the excise taxes paid on
product’s label prior to the product’s Estimated Number of Respondents: distilled spirits used in the manufacture
introduction into interstate or foreign 20. of certain nonbeverage products. In
commerce. Respondents use TTB F Estimated Total Annual Burden addition, 26 U.S.C. 6402–6404 provides
5100.31 (including its electronic Hours: 10. that taxpayers may file claims to request
equivalent, COLAs Online) to request Title: Removals of Tobacco Products, credit, refund, or abatement of overpaid,
and obtain label approval. The form Cigarette Papers and Tubes Without excessive, or erroneous taxes collected,
serves as both an application for and, if Payment of Tax. 26 U.S.C. 6416 allows for the credit or
approved by TTB, a certificate of label OMB Number: 1513–0027. refund of overpaid firearms and
approval (COLA) or certificate of TTB Form Number: F 5200.14. ammunition excise taxes, and 26 U.S.C.
exemption from label approval. Abstract: Under the IRC at 26 U.S.C. 6423 sets conditions on claims for
Current Actions: This information 5704(b), manufacturers of tobacco erroneously collected alcohol and
collection remains unchanged, and TTB products, cigarette papers or tubes, cigar tobacco excise taxes.
is submitting it only for extension manufacturers operating in a customs Under these authorities, TTB has
purposes. However, TTB is increasing bonded manufacturing warehouse, and issued regulations that require taxpayers
the estimated number of annual export warehouse proprietors may to make claims for abatement,
respondents, responses, and burden remove such products for export or for allowance, credit, refund, or remission
hours associated with this information consumption beyond the jurisdiction of of excise tax on taxable articles (alcohol,
collection due to continued growth in the internal revenue laws of the United tobacco products, firearms, and
the number of alcohol beverage industry States without payment of Federal ammunition) on form TTB F 5620.8.
members regulated by TTB, which excise tax, if such removals are made in Taxpayers also use this form to request
results in continued growth in the accordance with prescribed bond and drawback on excise taxes paid on
number of alcohol beverage labels regulatory requirements. Under this distilled spirits used in non-beverage
submitted to TTB for approval. authority, the TTB regulations in 27 products. Respondents submit the form
Type of Review: Extension of a CFR part 44 require that respondents to TTB along with supporting
currently approved collection. document the removal of such products documentation, stating the reason for,
Affected Public: Businesses and other for export or consumption outside of and circumstances of, the claim. This
for-profits. United States jurisdiction without information is necessary to protect the
Estimated Number of Respondents: payment of tax on form TTB F 5200.14. revenue as it allows TTB to determine
11,300. The part 44 regulations also prescribe if the claim qualifies for relief.
Estimated Total Annual Burden this form for certain destructions. TTB Current Actions: This information
Hours: 97,909. collects this information to protect the collection remains unchanged, and TTB
Title: Claim for Drawback of Tax on revenue as it allows TTB to monitor the is submitting it only for extension
Tobacco Products, Cigarette Papers, and movement of taxable articles and purposes. However, TTB is increasing
Cigarette Tubes. prevent diversion of nontaxpaid articles the estimated number of annual
OMB Number: 1513–0026. to taxable uses. respondents, responses, and burden
TTB Form Number: F 5620.7. Current Actions: TTB is submitting hours associated with this information
Abstract: The IRC at 26 U.S.C. 5706 this information collection for extension collection because of an increase in the
authorizes drawback (refund) of Federal purposes only; there is no change to the number of claims received by TTB
excise tax paid on tobacco products and collection or its estimated burden. caused by growth in the number of
cigarette papers and tubes exported Type of Review: Extension of a alcohol excise taxpayers regulated by
from the United States in accordance currently approved collection. TTB.
with prescribed bond and regulatory Affected Public: Businesses and other Type of Review: Extension of a
requirements. Under this authority, TTB for-profits. currently approved collection.
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regulations require respondents to use Estimated Number of Respondents: Affected Public: Businesses and other
form TTB F 5620.7 to document the 280. for-profits; Not-for-profit institutions;
export of, and to claim drawback of the Estimated Total Annual Burden Individuals or households.
excise tax paid on, tobacco products and Hours: 61,600. Estimated Number of Respondents:
cigarette papers and tubes exported to a Title: Claim—Alcohol, Tobacco, and 5,000.
foreign country, Puerto Rico, or the Firearms Taxes. Estimated Total Annual Burden
Virgin Islands. The proof of export and OMB Number: 1513–0030. Hours: 5,000.

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Federal Register / Vol. 83, No. 165 / Friday, August 24, 2018 / Notices 42977

Title: Offer in Compromise of Liability criminal penalties, but the Secretary the number of alcohol beverage industry
Incurred under the Provisions of Title also is authorized to accept monetary members regulated by TTB.
26 U.S.C. Administered by TTB, and compromise for alleged violations. Type of Review: Extension of a
Collection Information Statements for Under that authority, the TTB currently approved collection.
Individuals and Businesses. regulations allow a proponent or their Affected Public: Businesses and other
OMB Number: 1513–0054. agent to submit a monetary offer in for-profits.
TTB Form Numbers: F 5640.1, F compromise to resolve alleged FAA Act Estimated Number of Respondents:
5600.17, and F 5600.18. violations using form TTB F 5640.2. 11,300.
Abstract: The IRC at 26 U.S.C. 7122 This form identifies the alleged Estimated Total Annual Burden
provides that the Secretary may violation(s) and violator(s), amount of Hours: 11,300.
compromise any civil or criminal case the compromise offer, and the reason(s) Title: Excise Tax Return—Alcohol and
arising under the IRC, including tax why TTB should accept the offer. TTB Tobacco (Puerto Rico).
liabilities, in lieu of civil or criminal uses the information to evaluate the OMB Number: 1513–0090.
action. Under this authority, the TTB adequacy of the compromise offer in TTB Form Numbers: F 5000.25.
regulations require persons who wish to relation to the alleged violation(s) of the Abstract: TTB is responsible for the
make an offer in compromise for FAA Act and to determine if it should collection of the excise taxes on
violations of the IRC to use form TTB F accept the offer or pursue civil penalties distilled spirits, wine, beer, tobacco
5640.1 to identify the tax liabilities or or criminal prosecution against the products, and cigarette papers and tubes
violations being compromised, the alleged violator. imposed by 26 U.S.C. chapters 51 and
amount of the compromise offer, and Current Actions: TTB is submitting 52. Under 26 U.S.C. 7652, these taxes
the respondent’s reasons for believing this information collection for extension apply to articles of merchandise of
that the offer should be accepted. To purposes only; there is no change to the Puerto Rican manufacture coming into
support requests for installment collection or its estimated burden. the United States, which, under 26
payments of compromise offers, TTB Type of Review: Extension of a U.S.C. 5061(a) and 26 U.S.C. 5703(b),
may require individual and business currently approved collection. are collected on the basis of a return.
respondents to supply information The information requested on the return
Affected Public: Businesses and other
documenting financial hardship on TTB is necessary to establish the taxpayer’s
for-profits; Individuals or households.
F 5600.17 and TTB F 5600.18, identity, the amount and type of taxes
Estimated Number of Respondents:
respectively. The information required due, and the amount of payments made.
20.
under this collection is necessary to This information collection is necessary
Estimated Total Annual Burden
protect the revenue as it allows TTB to to protect the revenue.
Hours: 40. Current Actions: TTB is submitting
determine the adequacy of the offer in Title: Labeling and Advertising
compromise in relation to the alleged this information collection for extension
Requirements under the Federal purposes only; there is no change to the
violations of the law and to develop a Alcohol Administration Act.
payment plan if the individual or collection or its estimated burden.
OMB Number: 1513–0087. Type of Review: Extension of a
business is unable to immediately pay TTB Recordkeeping Requirement
an accepted offer in compromise in full. currently approved collection.
Number: None. Affected Public: Businesses and other
Current Actions: This information Abstract: The FAA Act, at 27 U.S.C.
collection remains unchanged, and TTB for-profits.
205(e) and (f), specifically requires the Estimated Number of Respondents:
is submitting it only for extension Secretary to issue regulations regarding
purposes. However, TTB is decreasing 24.
the labeling and advertising of wines, Estimated Total Annual Burden
the estimated number of annual distilled spirits, and malt beverages to
respondents, responses, and burden Hours: 356.
prohibit consumer deception and the Title: Special (Occupational) Tax
hours associated with this information use of misleading statements on labels
collection due to a decrease in the Registration and Return.
and in advertising of alcohol beverages OMB Number: 1513–0112.
number of IRC-based offers in and to ensure that such labels and TTB Form Number: F 5630.5a, F
compromise received by TTB. advertisements provide consumers with
Type of Review: Extension of a 5630.5d, and F 5630.5t.
adequate information as to the identity Abstract: The IRC at 26 U.S.C. 5731
currently approved collection.
Affected Public: Businesses and other and quality of such products. Under this and 5732 requires manufacturers of
for-profits; Individuals or households. authority, TTB has issued regulations in tobacco products or cigarette papers and
Estimated Number of Respondents: 27 CFR parts 4, 5, and 7 that require tubes and tobacco product export
20. bottlers and importers to provide certain warehouse proprietors to register for
Estimated Total Annual Burden mandatory information on labels and in and pay a special (occupational) tax
Hours: 100. advertisements of alcohol beverages and (SOT). Under that authority, TTB has
Title: Offer in Compromise of Liability to adhere to certain performance issued regulations requiring the use of
Incurred under the Federal Alcohol standards for statements made on labels TTB F 5630.5t for SOT registration and
Administration Act. and in advertisements of such products tax payment for such businesses. With
OMB Number: 1513–0055. to ensure that consumers are not regard to alcohol, while section 11125 of
TTB Form Number: F 5640.2. deceived or mislead about a product’s Public Law 109–59 permanently
Abstract: To regulate interstate and identity and quality. repealed SOT on all alcohol dealers
foreign commerce in alcohol beverages, Current Actions: This information previously required by chapter 51 of the
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the FAA Act at 27 U.S.C. 201 et seq. collection remains unchanged, and TTB IRC, effective July 1, 2008, the
requires certain industry members to is submitting it only for extension registration requirement for such
obtain basic permits from the Secretary, purposes. However, TTB is increasing entities remains in force. Under the TTB
and it prohibits unfair trade practices the estimated number of annual regulations, TTB F 5630.5a is the tax
and deceptive advertising and labeling. respondents, responses, and burden return/registration form used by alcohol
Under the Act at 27 U.S.C. 207, hours associated with this information dealers already in business who failed
violations are subject to civil and collection due to continued growth in to register or pay SOT on or before June

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42978 Federal Register / Vol. 83, No. 165 / Friday, August 24, 2018 / Notices

30, 2008. TTB F 5630.5d is used by new a.m. EDT on Tuesday, September 18, based on OFAC’s determination that one
alcohol dealers to register upon 2018, at the Office of the Comptroller of or more applicable legal criteria were
beginning business on and after July 1, the Currency, 400 7th Street SW, satisfied. All property and interests in
2008, and it is also used by existing Washington, DC 20219. Agenda items property subject to U.S. jurisdiction of
alcohol dealers to report certain changes will include current topics of interest to these persons are blocked, and U.S.
to, or the discontinuation of, a dealer’s the industry. The purpose of the persons are generally prohibited from
business. meeting is for the MDIAC to advise the engaging in transactions with them.
Current Actions: This information OCC on steps the agency may be able to DATES: See SUPPLEMENTARY INFORMATION
collection remains unchanged, and TTB take to ensure the continued health and section for effective date(s).
is submitting it only for extension viability of minority depository FOR FURTHER INFORMATION CONTACT:
purposes. However, TTB is decreasing institutions and other issues of concern OFAC: Associate Director for Global
the estimated number of annual to minority depository institutions. Targeting, tel.: 202–622–2420; Assistant
respondents, responses, and burden Members of the public may submit Director for Sanctions Compliance &
hours associated with this information written statements to the MDIAC by any Evaluation, tel.: 202–622–2490;
collection due to a change in agency one of the following methods: Assistant Director for Licensing, tel.:
estimates. • Email to: MDIAC@OCC.treas.gov.
202–622–2480; Assistant Director for
Type of Review: Extension of a • Mail to: Beverly Cole, Designated
Regulatory Affairs, tel. 202–622–4855;
currently approved collection. Federal Officer, Office of the
or the Department of the Treasury’s
Affected Public: Businesses and other Comptroller of the Currency, 400 7th
Office of the General Counsel: Office of
for-profits. Street SW, Washington, DC 20219.
The OCC must receive written the Chief Counsel (Foreign Assets
Estimated Number of Respondents: Control), tel.: 202–622–2410.
600. statements no later than 5:00 p.m. EDT
on Tuesday, September 11, 2018. SUPPLEMENTARY INFORMATION:
Estimated Total Annual Burden
Hours: 480. Members of the public who plan to Electronic Availability
attend the meeting should contact the
Dated: August 20, 2018. The Specially Designated Nationals
OCC by 5:00 p.m. EDT on Tuesday,
Amy R. Greenberg, September 11, 2018, to inform the OCC and Blocked Persons List and additional
Director, Regulations and Rulings Division. of their desire to attend the meeting and information concerning OFAC sanctions
[FR Doc. 2018–18291 Filed 8–23–18; 8:45 am] to provide information that will be programs are available on OFAC’s
BILLING CODE 4810–31–P required to facilitate entry into the website (www.treasury.gov/ofac).
meeting. Members of the public may Notice of OFAC Actions
contact the OCC via email at MDIAC@
DEPARTMENT OF THE TREASURY OCC.treas.gov or by telephone at (202) On August 21, 2018, OFAC
649–6862. Attendees should provide determined that the property and
Office of the Comptroller of the their full name, email address, and interests in property subject to U.S.
Currency organization, if any. For security jurisdiction of the following persons are
reasons, attendees will be subject to blocked under the relevant sanctions
[Docket ID OCC–2018–0023]
security screening procedures and must authority listed below.
Minority Depository Institutions present a valid government-issued Individuals
Advisory Committee identification to enter the building.
1. NAGIBIN, Anton Aleksandrovich,
Members of the public who are hearing
AGENCY: Office of the Comptroller of the Russia; DOB 20 May 1985; POB
impaired should call (202) 649–5597
Currency, Department of the Treasury. Leningrad, Russia; Gender Male;
(TTY) no later than 5:00 p.m. EDT on
ACTION: Notice. Passport 712413714 (Russia)
Tuesday, September 11, 2018, to arrange
(individual) [CYBER2] (Linked To:
SUMMARY: The Office of the Comptroller auxiliary aids such as sign language
DIVETECHNOSERVICES).
of the Currency (OCC) announces a interpretation for this meeting.
Designated pursuant to section
meeting of the Minority Depository Dated: August 20, 2018. 1(a)(iii)(C) of E.O. 13694, as amended,
Institutions Advisory Committee Joseph M. Otting, for having acted or purported to act for
(MDIAC). Comptroller of the Currency. or on behalf of, directly or indirectly,
DATES: The OCC MDIAC will hold a [FR Doc. 2018–18337 Filed 8–23–18; 8:45 am] DIVETECHNOSERVICES, a person
public meeting on Tuesday, September BILLING CODE P whose property and interests in
18, 2018, beginning at 8:30 a.m. Eastern property are blocked pursuant to E.O.
Daylight Time (EDT). 13694, as amended.
DEPARTMENT OF THE TREASURY 2. TSAREVA, Marina Igorevna,
ADDRESSES: The OCC will hold the
Russia; DOB 09 Nov 1973; POB
September 18, 2018 meeting of the Office of Foreign Assets Control Krasnoyarsk, Russia; nationality Russia;
MDIAC at the Office of the Comptroller Gender Female; Passport 711002398
of the Currency, 400 7th Street SW, Notice of OFAC Sanctions Actions (Russia) (individual) [CYBER2] (Linked
Washington, DC 20219. To: DIVETECHNOSERVICES; Linked
AGENCY: Office of Foreign Assets
FOR FURTHER INFORMATION CONTACT: To: VELA–MARINE LTD.).
Control, Treasury.
Beverly Cole, Designated Federal Officer Designated pursuant to section
ACTION: Notice.
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and Deputy Comptroller for Compliance 1(a)(iii)(C) of E.O. 13694, as amended,
Supervision, (202) 649–6862, Office of SUMMARY: The Department of the for having acted or purported to act for
the Comptroller of the Currency, Treasury’s Office of Foreign Assets or on behalf of, directly or indirectly,
Washington, DC 20219. Control (OFAC) is publishing the names DIVETECHNOSERVICES, a person
SUPPLEMENTARY INFORMATION: By this of one or more persons that have been whose property and interests in
notice, the OCC is announcing that the placed on OFAC’s Specially Designated property are blocked pursuant to E.O.
MDIAC will convene a meeting at 8:30 Nationals and Blocked Persons List 13694, as amended.

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Document Created: 2018-08-24 04:13:36
Document Modified: 2018-08-24 04:13:36
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		Comments are due on or before October 23, 2018.
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 the
FR Citation		83 FR 42975
83 FR 42975 - Proposed Information Collections; Comment Request (No. 71)

DEPARTMENT OF THE TREASURYAlcohol and Tobacco Tax and Trade Bureau

Federal Register Volume 83, Issue 165 (August 24, 2018)

DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
