[Federal Register Volume 83, Number 165 (Friday, August 24, 2018)]
[Notices]
[Pages 42975-42978]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[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.

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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, 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