[Federal Register Volume 79, Number 199 (Wednesday, October 15, 2014)]
[Notices]
[Pages 61939-61941]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-24585]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2014-0002]


Proposed Information Collections; Comment Request (No. 49)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.

ACTION: Notice and request for comments.

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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 December 15, 
2014.

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.
     http://www.regulations.gov: Use the comment form for this 
document posted within Docket No. TTB-2014-0002 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 200-
E, 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-2014-0002 at http://www.regulations.gov. A link to that docket is posted on the TTB Web 
site at http://www.ttb.gov/forms/ comment-on-form.shtml. You may also 
obtain paper copies of this document, the information collections 
described in it and any associated instructions, and any comments 
received in response to this document by contacting Michael Hoover at 
the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco 
Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; 
telephone 202-453-1039, ext. 135; or email 
[email protected] (please do not submit comments on this 
notice to this email address).

SUPPLEMENTARY INFORMATION: 

Request for Comments

    The Department of the Treasury and its Alcohol and Tobacco Tax and 
Trade Bureau (TTB), as part of 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 do not 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, 
recordkeeping requirements, or questionnaires:

    Title: Registration of Volatile Fruit-Flavor Concentrate Plants; 
REC 5520/2.
    OMB Control Number: 1513-0006.
    TTB Form Number: 5520.3.
    TTB Recordkeeping Requirement Number: 5520/2.
    Abstract: Under provisions of the Internal Revenue Code of 1986, as 
amended (IRC), at 26 U.S.C. 5511, persons who wish to establish 
premises to manufacture volatile fruit-flavor concentrates are required 
by regulation to file an application to do so using TTB F 5520.3. TTB 
uses the application information to identify persons engaging in such 
manufacture since these products contain ethyl alcohol and have 
potential for use as alcohol beverages, which would have Federal excise 
tax implications. The application constitutes registry of a still, 
which is a statutory requirement of the IRC at 26 U.S.C. 5179. 
Subsequent to the original application, manufacturers are required to 
use TTB F 5520.3 to report any changes that affect the accuracy of the 
form, such as a change in name, plant location, or ownership. Records 
to support the information provided on TTB F 5520.3 must be retained 
for 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: Annual Report of Concentrate Manufacturer; 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: As authorized by the IRC at 26 U.S.C. 5511, manufacturers 
of volatile fruit-flavor concentrate must provide reports as necessary 
to ensure the protection of the revenue. The report, TTB F 5520.2, 
accounts for all concentrates manufactured, removed, or treated so as 
to be unfit for beverage use. This information is required to verify 
that alcohol is not being diverted,

[[Page 61940]]

thereby jeopardizing tax revenues. The records used to compile this 
report are usual and customary business records that the manufacturer 
would maintain in the course of doing business. These reports and 
records must be retained for 3 years from the date they were prepared 
or 3 years from the date of the last entry, whichever is later.
    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 is used to file a claim for credit, refund, 
abatement, remission, or allowance of Federal excise tax on taxable 
articles (alcohol, beer, tobacco products, firearms, and ammunition), 
such as when articles have been lost due to theft or when there has 
been an overpayment of tax. 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 as a 
revision. The form remains unchanged; however, we are updating the 
estimated number of respondents and the estimated total annual burden 
hours to reflect a decrease in the number of respondents.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit, Individuals or 
households, Not-for-profit institutions.
    Estimated Number of Respondents: 4,600.
    Estimated Total Annual Burden Hours: 4,600.

    Title: Report of Wine Premises Operations.
    OMB Control Number: 1513-0053.
    TTB Form Number: 5120.17.
    Abstract: The information submitted to TTB on 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 submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
estimated number of respondents and the estimated total annual burden 
hours to reflect an increase in the number of respondents.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 9,750.
    Estimated Total Annual Burden Hours: 36,960.

    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, and justification for acceptance.
    Current Actions: We are submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
estimated number of respondents and the estimated total annual burden 
hours to reflect an increase in the number of respondents.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 20.
    Estimated Total Annual Burden Hours: 40.

    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: Daily records of receipt and disposition of distilled 
spirits by wholesale liquor dealers are mandated by law in the IRC at 
26 U.S.C. 5122. This law also requires a record of all wine and beer 
received by a wholesale dealer. Records of receipt and disposition 
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 record 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: Federal Firearms and Ammunition Quarterly Excise Tax Return.
    OMB Number: 1513-0094.
    TTB Form Number: 5300.26.
    Abstract: A Federal excise tax is imposed on the sale of pistols 
and revolvers, other firearms, and shells and cartridges (ammunition) 
sold by firearms manufacturers, producers, and importers. The IRC at 26 
U.S.C. 6001 and 6011 establishes the authority to require a return to 
be made for the excise tax. The information collected on this return is 
used to determine how much Federal excise tax is owed, and to verify 
that a taxpayer has correctly determined and paid the appropriate tax 
liability.
    Current Actions: We are submitting this information collection as a 
revision. The form remains unchanged; however, we are updating the 
estimated number of respondents and the estimated total annual burden 
hours to reflect a decrease in the number of respondents.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit; Individuals or 
households.
    Estimated Number of Respondents: 650.
    Estimated Total Annual Burden Hours: 18,200.

    Title: Certification of Proper Cellar Treatment for Imported 
Natural Wine.
    OMB Number: 1513-0119.
    Abstract: Under provisions of the IRC at 26 U.S.C. 5382, importers 
of natural wine (except for natural wine produced and imported subject 
to certain international agreements or treaties) must certify 
compliance with proper cellar treatment standards. TTB requires 
importers of natural wine to supply this certification in order to 
comply with that statutory requirement.
    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.

[[Page 61941]]

    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: October 10, 2014.
Angela Jeffries,
Acting Director, Regulations and Rulings Division.
[FR Doc. 2014-24585 Filed 10-14-14; 8:45 am]
BILLING CODE 4810-31-P