83 FR 61402 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 230 (November 29, 2018)

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 83, Number 230 (Thursday, November 29, 2018)]
[Notices]
[Pages 61402-61405]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-25948]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple 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 31, 2018 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 8100, Washington, 
DC 20220, or email at [email protected].

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

SUPPLEMENTARY INFORMATION:

Tax and Trade Bureau (TTB)

    1. Title: Change in Bond (Consent of Surety).
    OMB Control Number: 1513-0013.
    Type of Review: Revision of a currently approved collection.
    Description: 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 alcohol or 
tobacco products should a 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 in 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.
    Form: TTB F 5000.18.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 120.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 120.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 120.
    2. Title: Application for and Certification/Exemption of Label/
Bottle Approval.
    OMB Control Number: 1513-0020.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: To provide consumers with adequate information as to 
the identity of alcohol beverages and to prevent consumer deception and 
the use of misleading statements in the marketing of such products, 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 of the Treasury. Under that authority, the TTB regulations 
require that, prior to an alcohol beverage product's introduction into 
interstate or foreign commerce, the producer, bottler, or importer of 
the product apply for and receive TTB approval of the product's label. 
For wines and distilled spirits, such respondents also may apply for 
exemption from label approval for products not sold or entered into 
interstate or foreign commerce. For distilled spirits, the TTB 
regulations also require approval of distinctive liquor bottles. 
Respondents use form TTB F 5100.31 or its electronic

[[Page 61403]]

equivalent, COLAs Online, to request and obtain label approval, 
exemption from label approval, or approval of a distinctive liquor 
bottle. The form serves as both an application for and, if approved by 
TTB, a certificate of label approval (COLA), a certificate of exemption 
from label approval, or distinctive liquor bottle approval.
    Form: TTB F 5100.31.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 11,240.
    Frequency of Response: Annually, On Occasion.
    Estimated Total Number of Annual Responses: 188,495.
    Estimated Time per Response: 31 minutes.
    Estimated Total Annual Burden Hours: 97,389.
    3. Title: Claims for Drawback of Tax on Tobacco Products, Cigarette 
Papers, and Cigarette Tubes Exported from the United States.
    OMB Control Number: 1513-0026.
    Type of Review: Revision of a currently approved collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5706 
provides for the drawback (refund) of Federal excise tax paid on 
tobacco products and cigarette papers and tubes when such articles are 
shipped from the United States in accordance with the bond and 
regulatory requirements prescribed by the Secretary. Under that IRC 
authority, TTB has issued regulations governing such drawback claims, 
codified in 27 CFR part 44, which allow drawback for tax-paid tobacco 
products and cigarette papers and tubes shipped to a foreign country, 
Puerto Rico, the Virgin Islands, or a possession of the United States, 
but only when the person who paid the tax files a claim and otherwise 
complies with the relevant regulations. Specific to this information 
collection request, the TTB regulations require that such drawback 
claims be filed on form TTB F 5620.7. The regulations also require that 
all such claims must be accompanied by a bond filed on form TTB F 
5200.17, conditioned on the filing of evidence with TTB that the 
articles landed at a foreign port or were lost after export. In 
addition, claimants may file letterhead applications for relief from 
certain regulatory requirements regarding such evidence of export or 
loss.
    Form: TTB F 5200.17, TTB F 5620.7.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 13.
    Frequency of Response: Annually, On occasion.
    Estimated Total Number of Annual Responses: 13.
    Estimated Time per Response: 1.38 hours.
    Estimated Total Annual Burden Hours: 18.
    4. Title: Removals of Tobacco Products and Cigarette Papers and 
Tubes without Payment of Tax.
    OMB Control Number: 1513-0027.
    Type of Review: Revision of a currently approved collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5704(b) 
provides that a manufacturer or export warehouse proprietor may, in 
accordance with regulations prescribed by the Secretary, transfer 
tobacco products and cigarette papers and tubes, without payment of 
tax, to the bonded premises of another such entity, or may remove such 
articles, without payment of tax, for export or consumption beyond the 
jurisdiction of the internal revenue laws of the United States. In 
addition, the IRC at 26 U.S.C. 5722 requires that manufacturers of 
tobacco product and cigarette papers and tubes and export warehouse 
proprietors make reports as the Secretary may by regulation require. 
Under those IRC authorities, the TTB regulations in 27 CFR part 44 
require manufacturers and export warehouse proprietors to report each 
such removal to TTB on form TTB F 5200.14, or, under the alternate 
procedure described in TTB Industry Circular 2004-3, respondents may 
submit a Monthly Summary Report of such removals provided that the 
export of each removal is documented by records maintained at the 
respondent's premises. Respondents also submit letterhead notices to 
modify certain information on previously-submitted TTB F 5200.1 forms, 
and they also submit letterhead applications to request TTB 
authorization to use the alternative Monthly Summary Report procedure. 
The collected information allows TTB to account for removals of tobacco 
products and cigarette papers and tubes made without payment of tax and 
assists in preventing the diversion of such articles to otherwise 
taxable uses. As such, the collected information is necessary to 
protect the revenue.
    Form: TTB F 5200.14.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 292.
    Frequency of Response: Annually, On Occasion.
    Estimated Total Number of Annual Responses: 5,772.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 11,532.
    5. Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
    OMB Control Number: 1513-0030.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 
5056, 5370, and 5705 authorizes the Secretary of the Treasury 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.
    Form: TTB F 5620.8.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 5,000.
    6. Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and

[[Page 61404]]

Administered by TTB; Collection Information Statements for Individuals 
and Businesses.
    OMB Control Number: 1513-0054.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Code (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.
    Form: TTB F 5640.1, TTB F 5600.17, TTB F 5600.18.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 40.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 40.
    Estimated Time per Response: 2.25 hours.
    Estimated Total Annual Burden Hours: 90.
    7. Title: Offer in Compromise of Liability Incurred under the 
Federal Alcohol Administration Act.
    OMB Control Number: 1513-0055.
    Type of Review: Revision of a currently approved collection.
    Description: To regulate interstate and foreign commerce in alcohol 
beverages, the Federal Alcohol Administration Act (FAA Act; 27 U.S.C. 
201 et seq.) requires certain industry members to obtain basic permits 
from the Secretary of the Treasury, and it prohibits unfair trade 
practices and deceptive advertising and labeling of alcohol beverages. 
Under the FAA Act at 27 U.S.C. 207, violations of the Act are subject 
to civil and criminal penalties, but the Secretary also is authorized 
to accept monetary compromise for such 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. The 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.
    Form: TTB F 5640.2.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 40.
    8. Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
    OMB Control Number: 1513-0090.
    Type of Review: Revision of a currently approved collection.
    Description: Under its statutory and delegated authorities, TTB is 
responsible for the collection of the Federal excise taxes imposed on 
distilled spirits, wine, beer, tobacco products, and cigarette papers 
and tubes by chapters 51 and 52 of the Internal Revenue Code (IRC). As 
provided at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b), the IRC requires 
that those taxes be collected on the basis of a return, filed for the 
periods, at the times, and containing the information the Secretary 
requires by regulation. The IRC at 26 U.S.C. 7652(a) also provides that 
taxes imposed by the IRC on domestic articles, including those imposed 
on alcohol and tobacco products, apply at the same rates to similar 
products manufactured in Puerto Rico and brought into the United 
States, to be paid and collected under such regulations as the 
Secretary shall issue. In addition, section 7652(a) requires the 
majority of such taxes to be covered (transferred) into the treasury of 
Puerto Rico. Issued under those IRC authorities, the TTB regulations in 
27 CFR part 26 (for distilled spirits, wine, and beer) and part 41 (for 
tobacco products and cigarette papers and tubes), prescribe the use of 
TTB F 5000.25, Excise Tax Return--Alcohol and Tobacco (Puerto Rico) for 
the collection of the excise taxes imposed by 26 U.S.C. 7652(a).
    Form: TTB F 5000.25.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 24.
    Frequency of Response: On Occasion, Quarterly.
    Estimated Total Number of Annual Responses: 474.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 356.
    9. Title: Special (Occupational) Tax Registration and Returns.
    OMB Control Number: 1513-0112.
    Type of Review: Revision of a currently approved collection.
    Description: Before July 1, 2008, various sections of chapter 51 of 
the Internal Revenue Code (IRC) required alcohol industry members to 
register for and pay an annual special occupational tax (SOT). However, 
section 11125 of Public Law 109-59 permanently repealed, effective July 
1, 2008, the SOT on alcohol beverage producers and marketers, non-
beverage product manufacturers, tax-free alcohol users, and specially 
denatured spirits users and dealers. However, any SOT liabilities 
incurred for periods before the law's 2008 effective date remain. Also, 
while most alcohol industry SOT registration and payment provisions in 
the IRC have been repealed, 26 U.S.C. 5124 continues to require 
wholesale and retail alcohol dealers to register with the Secretary 
when commencing or ending business or when certain changes to existing 
registration information are necessary. In addition, the IRC at 26 
U.S.C. 5731 and 5732 continues to require manufacturers of tobacco 
products, manufacturers of cigarette papers and tubes, and export 
warehouse proprietors to register and pay an annual SOT on the basis of 
a return under such regulations as the Secretary shall prescribe. The 
registration and SOT for such entities is due on or before the date of 
commencing business, and on or before July 1 of every year after that. 
Under the TTB regulations in 27 CFR part 31, alcohol industry members 
with pre-July 1, 2008, SOT liabilities use TTB F 5630.5a as the return 
for such liabilities, while wholesale and retail alcohol dealers 
register or report registration changes on TTB F 5630.5d. Under the TTB 
regulations in 27 CFR parts 40, 44, and 46, tobacco industry members 
use TTB F 5630.5t to register and pay SOT.
    Form: TTB F 5630.5a, TTB F 5630.5d, TTB F 5630.5t.

[[Page 61405]]

    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 8,310.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 8,310.
    Estimated Time per Response: 25 minutes.
    Estimated Total Annual Burden Hours: 3,462.

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

    Dated: November 26, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-25948 Filed 11-28-18; 8:45 am]
BILLING CODE 4810-31-P