[Federal Register Volume 79, Number 248 (Monday, December 29, 2014)]
[Notices]
[Pages 78139-78140]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-30300]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 22, 2014.
    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, Pub. L. 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before January 28, 2015 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 8140, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission may be 
obtained by emailing [email protected], calling (202) 927-5331, or 
viewing the entire information collection request at www.reginfo.gov.

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    OMB Number: 1513-0006.
    Type of Review: Extension of a currently approved collection.
    Title: Applications--Volatile Fruit-Flavor Concentrate Plants, TTB 
REC 5520/2.
    Form: TTB F 5520.3.
    Abstract: Persons who wish to establish premises to manufacture 
volatile fruit-flavor concentrates are required to file an application 
and keep records to support the manufacture of these concentrates. 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. TTB uses the records to ensure that the concentrates are 
manufactured properly.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 160.
    OMB Number: 1513-0022.
    Type of Review: Extension of a currently approved collection.
    Title: Annual Report of Concentrate Manufacturers and Usual and 
Customary Business Records-Volatile Fruit-Flavor Concentrate, TTB REC 
5520/1.
    Form: TTB F 5520.2.
    Abstract: As authorized by 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. TTB requires this information to verify 
that alcohol is not being diverted, 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 prepared or 3 years from the date of the last entry, 
whichever is later.
    Affected Public: Private Sector: Businesses or other for-profits.

[[Page 78140]]

    Estimated Annual Burden Hours: 27.
    OMB Number: 1513-0030.
    Type of Review: Revision of a currently approved collection.
    Title: Claim--Alcohol, Tobacco, and Firearms Taxes.
    Form: TTB F 5620.8.
    Abstract: Taxpayers use TTB F 5620.8 to file a claim for abatement, 
allowance, credit, refund, or remission of Federal excise tax on 
taxable articles (alcohol, tobacco products, firearms, and ammunition) 
when such articles have been damaged, destroyed, or lost due to theft, 
when tax-paid wine is returned to bond, and when tax has been 
erroneously or excessively collected. Taxpayers also use TTB F 5620.8 
to request drawback on excise taxes paid on distilled spirits used in 
non-beverage products.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 4,600.
    OMB Number: 1513-0053.
    Type of Review: Revision of a currently approved collection.
    Title: Report of Wine Premises Operations.
    Form: TTB F 5120.17.
    Abstract: TTB uses the information submitted on TTB F 5120.17 to 
monitor wine premises operations to ensure collection of the Federal 
excise tax due on the wine produced, and to ensure wine is produced in 
accordance with Federal law and regulations. TTB also uses this report 
to collect raw data on wine premises activity for its monthly 
statistical report on wine operations.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 34,711.
    OMB Number: 1513-0055.
    Type of Review: Extension of a currently approved collection.
    Title: Offer in Compromise of Liability Incurred Under Federal 
Alcohol Administration Act.
    Form: TTB F 5640.2.
    Abstract: A proponent or a proponent's agent may submit a monetary 
offer in compromise to resolve alleged violations of the Federal 
Alcohol Administration Act, as amended (FAA Act). The offer is a 
request by the party in violation to compromise penalties for the 
violations in lieu of civil or criminal action. A proponent or a 
proponent's agent completes and files TTB F 5640.2 with TTB to identify 
the FAA Act violation(s) to be compromised, the person who committed 
them, the amount of compromise offer, and justification for TTB's 
acceptance of the offer.
    Affected Public: Public Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 24.
    OMB Number: 1513-0065.
    Type of Review: Extension of a currently approved collection.
    Title: Wholesale Dealers Records of Receipt of Alcoholic Beverages, 
Disposition of Distilled Spirits, and Monthly Summary Report, TTB REC 
5170/2.
    Abstract: Title 26 U.S.C. 5121 requires wholesale liquor dealers to 
keep daily records of receipt and disposition of distilled spirits, and 
a record of all wine and beer the dealer receives. Records of receipt 
and disposition describe the activities of wholesale dealers and 
provide an audit trail from point or production to point of sale for 
these taxable commodities. TTB requires the monthly summary report only 
in exceptional circumstances to ensure that a particular wholesale 
dealer is maintaining the required records. The record retention 
requirement is 3 years.
    Affected Public: Private Sector: Business or other for-profits.
    Estimated Annual Burden Hours: 1,200.
    OMB Number: 1513-0094.
    Type of Review: Revision of a currently approved collection.
    Title: Federal Firearms and Ammunition Quarterly Excise Tax Return.
    Form: TTB F 5300.26.
    Abstract: Title 26 U.S.C. 4181 imposes a Federal excise tax on the 
sale of pistols, revolvers, other firearms, and shells and cartridges 
sold by firearms manufacturers, producers, and importers. Title 26 
U.S.C. 6001 and 6011 provides for the filing of a return for excise 
tax. TTB uses the information collected on this return, TTB F 5300.26, 
to determine how much excise tax is owed, and to verify that the 
taxpayer has correctly determined and paid the tax liability.
    Affected Public: Private Sector: Business or other for-profits.
    Estimated Annual Burden Hours: 18,200.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-30300 Filed 12-24-14; 8:45 am]
BILLING CODE 4810-31-P