[Federal Register Volume 76, Number 111 (Thursday, June 9, 2011)]
[Notices]
[Pages 33811-33813]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-14284]


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

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau


Proposed Information Collections; Comment Request

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, 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 August 8, 
2011.

ADDRESSES: You may send comments to Mary A. Wood, Alcohol and Tobacco 
Tax and Trade Bureau, at any of these addresses:
     P.O. Box 14412, Washington, DC 20044-4412;
     202-453-2686 (facsimile); or
     [email protected] (e-mail).
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form or recordkeeping requirement number, and OMB 
number (if any) in your comment. If you submit your comment via 
facsimile, send no more than five 8.5 x 11 inch pages in order to 
ensure electronic access to our equipment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, 
copies of the information collection and its instructions, or copies of 
any comments received, contact Mary A. Wood, Alcohol and Tobacco Tax 
and Trade Bureau, P.O. Box 14412, Washington, DC 20044-4412; or 
telephone 202-453-2265.

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau (TTB), as part of their continuing effort to reduce 
paperwork and respondent burden, invite the general public and other 
Federal agencies to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this notice will be included or 
summarized in our request for Office of Management and Budget (OMB) 
approval of the relevant information collection. All comments are part 
of the public record and subject to disclosure. Please not do include 
any confidential or inappropriate material in your comments.
    We invite comments on: (a) Whether this 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 forms and 
recordkeeping requirements:
    Title: Collection Information Statement for Individuals, and 
Collection Information Statement for Businesses.
    OMB Control Number: 1513-XXXX (To be assigned).
    TTB Form Numbers: 5600.17 and 5600.18, respectively.
    Abstract: TTB F 5600.17 is used to collect financial information 
from individuals, and TTB F 5600.18 is used to collect financial 
information from businesses. When an industry member cannot pay their 
assessed Federal excise tax all at one time, they complete the 
applicable form(s) to identify their income, taxes, and other expenses 
necessary to run their home and/or business. TTB uses this information 
to determine how much the industry member can afford to pay over time 
until the taxes are paid in full and to set up an installment 
agreement.
    Current Actions: TTB F 5600.17 and TTB F 5600.18 are presently 
issued under OMB control number 1513-0054. TTB plans to improve the 
format of these forms and make them easier to follow by allowing more 
space to enter responses and grouping like information together. Also, 
we plan to add instructions to clarify when certain signatures are 
required and make other minor revisions. Once the revisions are 
complete, we are asking that OMB approve the revised forms and assign 
them a different control number. We will submit a request to delete 
these forms from OMB control number 1513-0054 to alleviate duplication. 
We are submitting this information collection as a new collection.
    Type of Review: New collection.
    Affected Public: Individuals or households, Business or other for-
profit.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 60.
    Title: Applications--Volatile Fruit-Flavor Concentrate Plants, TTB 
REC 5520/2.
    OMB Control Number: 1513-0006.
    TTB Form Number: 5520.3.
    TTB Recordkeeping Requirement Number: 5520/2.
    Abstract: Persons who wish to establish premises to manufacture 
volatile fruit-flavor concentrates are required to file an application 
to do so using TTB F 5520.3. TTB uses the application information to 
identify persons responsible for such manufacture since these products 
contain ethyl alcohol and have potential for use as alcoholic beverages 
with consequent loss of revenue. The application constitutes registry 
of a still, a statutory requirement. The record retention requirement 
for this information collection is 3 years.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 80.
    Estimated Total Annual Burden Hours: 160.
    Title: Formula and Process for Nonbeverage Product.
    OMB Number: 1513-0021.
    TTB Form Number: 5154.1.
    Abstract: Businesses using taxpaid distilled spirits to manufacture

[[Page 33812]]

nonbeverage products may receive drawback (i.e., a refund or 
remittance) of tax, if they can show that the spirits were used in the 
manufacture of products unfit for beverage use. This showing is based 
on the formula for the product, which is submitted on TTB F 5154.1.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 611.
    Estimated Total Annual Burden Hours: 2,444.
    Title: Annual Report of Concentrate Manufacturers, and Usual and 
Customary Business Records--Volatile Fruit-Flavor Concentrate, TTB REC 
5520/1.
    OMB Number: 1513-0022.
    TTB Form Number: 5520.2.
    TTB Recordkeeping Requirement Number: 5520/1.
    Abstract: Manufacturers of volatile fruit-flavor concentrate must 
provide reports as necessary to ensure the protection of the revenue. 
The report accounts for all concentrates manufactured, removed, or 
treated so as to be unfit for beverage use. The information is required 
to verify that alcohol is not being diverted, thereby jeopardizing tax 
revenues.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 80.
    Estimated Total Annual Burden Hours: 27.
    Title: Claim--Alcohol, Tobacco, and Firearms Taxes.
    OMB Control Number: 1513-0030.
    TTB Form Number: 5620.8.
    Abstract: This form, along with other supporting documents, is used 
to obtain credit, remission, and allowance of Federal excise tax on 
taxable articles (alcohol, beer, tobacco products, firearms, and 
ammunition) that have been lost, and to obtain refund of overpaid taxes 
and abatement of over assessed taxes. It is also used to request a 
drawback of tax paid on distilled spirits used in the production of 
nonbeverage products.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, Individuals or 
households, Not-for-profit institutions.
    Estimated Number of Respondents: 10,000.
    Estimated Total Annual Burden Hours: 10,000.
    Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    TTB Form Number: 5120.17.
    Abstract: TTB F 5120.17 is used to monitor wine operations, to 
ensure collection of the Federal excise tax on wine, and to ensure wine 
is produced in accordance with Federal law and regulations. This report 
also provides raw data on wine premises activity.
    Current Actions: We are amending this form to provide for quarterly 
reporting. The regulatory requirement for quarterly reporting already 
exists, and we are updating the form to provide a place for that 
reporting. We are allowing quarterly reporting to be entered in the 
space provided for monthly reporting until the form is amended. We are 
submitting this information collection as a revision.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 3,329.
    Estimated Total Annual Burden Hours: 29,616.
    Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol 
and Tobacco Tax and Trade Bureau, Collection Information Statement for 
Individuals, and Collection Information Statement for Businesses.
    OMB Control Number: 1513-0054.
    TTB Form Numbers: 5640.1, 5600.17, and 5600.18, respectively.
    Abstract: TTB F 5640.1 is used by persons who wish to compromise 
criminal and/or civil penalties for violations of the Internal Revenue 
Code. If accepted, the offer in compromise is a settlement between the 
Government and the party in violation, in lieu of legal proceedings or 
prosecution. TTB F 5640.1 identifies the party making the offer, the 
violation(s), the amount of the offer, and the circumstances concerning 
the violation(s). TTB F 5600.17 is used to collect financial 
information from individuals and TTB F 5600.18 is used to collect 
financial information from businesses. When an industry member cannot 
pay their assessed tax all at one time, they complete the applicable 
form(s) to identify their income, taxes, and other expenses necessary 
to run their home and/or business. TTB uses this information to 
determine how much the industry member can afford to pay over time 
until the taxes are paid in full and to set up an installment 
agreement.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit.
    Estimated Number of Respondents: 60.
    Estimated Total Annual Burden Hours: 140.
    Title: Offer in Compromise of Liability Incurred under the Federal 
Alcohol Administration Act, as amended.
    OMB Control Number: 1513-0055.
    TTB Form Number: 5640.2.
    Abstract: Persons who have committed violations of the Federal 
Alcohol Administration Act may submit an offer in compromise. The offer 
is a request by the party in violation to compromise penalties for the 
violations in lieu of civil or criminal action. TTB F 5640.2 identifies 
the violation(s) to be compromised by the person committing them, 
amount of offer, plus justification for acceptance.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 12.
    Estimated Total Annual Burden Hours: 24.
    Title: Wholesale Dealers Records of Receipt of Alcoholic Beverages, 
Disposition of Distilled Spirits, and Monthly Summary Report, TTB REC 
5170/2.
    OMB Number: 1513-0065.
    TTB Recordkeeping Requirement Number: 5170/2.
    Abstract: TTB uses these records and reports as an accounting tool 
to ensure

[[Page 33813]]

protection of the revenue. Records of receipt and disposition are the 
basic documents that describe the activities of wholesale dealers, and 
they provide an audit trail of taxable commodities from point of 
production to point of sale. Records of disposition are required only 
for distilled spirits. TTB requires the monthly report only in 
exceptional circumstances to ensure that a particular wholesale dealer 
is maintaining the required records. The records retention requirement 
is 3 years.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 50.
    Estimated Total Annual Burden Hours: 1,200.
    Title: Marks on Wine Containers, TTB REC 5120/3.
    OMB Number: 1513-0092.
    TTB Recordkeeping Requirement Number: 5120/3.
    Abstract: TTB requires that wine on wine premises be identified by 
statements of information included on labels and tanks. TTB uses this 
information to validate the receipt of excise tax revenue by the 
Federal government. TTB believes that affected wine industry members do 
not expend any effort in marking wine containers. Manufacturers place 
this information on their containers even in the absence of marking 
requirements. The record retention period is only required as long as 
the container is used for storing wine.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1,560.
    Estimated Total Annual Burden Hours: 1 (one).
    Title: Firearms and Ammunition Excise Tax Return.
    OMB Number: 1513-0094.
    TTB Form Number: 5300.26.
    Abstract: This information is needed to determine how much Federal 
excise tax is owed for firearms and ammunition. TTB uses this 
information to verify that a taxpayer has correctly determined and paid 
tax liability on the sale or use of firearms and ammunition. 
Businesses, including small to large, and individuals may be required 
to use this form.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit; Individuals or 
households.
    Estimated Number of Respondents: 965.
    Estimated Total Annual Burden Hours: 27,020.
    Title: Administrative Remedies--Closing Agreements.
    OMB Number: 1513-0099.
    Abstract: This is a written agreement between TTB and regulated 
taxpayers used to finalize and resolve certain tax related issues. Once 
an agreement is approved, it will not be reopened unless fraud or 
misrepresentation of material facts is proven.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 1 (one).
    Estimated Total Annual Burden Hours: 1 (one).
    Title: Marks and Notices on Packages of Tobacco Products, TTB REC 
5210/13.
    OMB Control Number: 1513-0101.
    TTB Recordkeeping Requirement Number: 5210/13.
    Abstract: TTB requires that manufacturers or exporters place a mark 
and notice indicating a product's tax classification and quantity on 
packages, cases, or containers. TTB uses this information to validate 
the receipt of Federal excise tax revenue, to determine tax liability, 
and to verify claims. TTB believes that affected tobacco industry 
members do not expend any effort in marking their containers.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 120.
    Estimated Total Annual Burden Hours: 1 (one).
    Title: Tobacco Bond--Collateral, and Tobacco Bond--Surety.
    OMB Number: 1513-0103.
    TTB Form Numbers: 5200.25 and 5200.26, respectively.
    Abstract: TTB requires a corporate surety bond or a collateral bond 
to ensure payment of the Federal excise tax on tobacco products and 
cigarette papers and tubes removed from the factory or warehouse. TTB F 
5200.25 and TTB F 5300.26 identify the agreement to pay and the persons 
from which TTB will attempt to collect any unpaid excise tax. 
Manufacturers of tobacco products or cigarette papers and tubes and 
proprietors of export warehouses, along with corporate sureties, if 
applicable, are the respondents for these TTB forms. These forms are 
filed with collateral sufficient to cover the excise tax on tobacco 
products and cigarette paper and tubes.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 15.
    Estimated Total Annual Burden Hours: 25.
    Title: Certification of Proper Cellar Treatment for Imported 
Natural Wine.
    OMB Number: 1513-0119.
    Abstract: TTB requires importers of natural wine to certify 
compliance with proper cellar treatment standards. This certification 
is necessary to comply with statutory requirements.
    Current Actions: We are submitting this information collection for 
extension purposes only. The information collection, estimated number 
of respondents, and estimated total annual burden hours remain 
unchanged.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 4,000.
    Estimated Total Annual Burden Hours: 6,600.

    Dated: June 3, 2011.
Angela M. Jeffries,
Deputy Director, Regulations and Rulings Division.
[FR Doc. 2011-14284 Filed 6-8-11; 8:45 am]
BILLING CODE 4810-31-P