[Federal Register Volume 86, Number 218 (Tuesday, November 16, 2021)]
[Notices]
[Pages 63448-63451]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25090]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2021-0003]


Proposed Information Collections; Comment Request (No. 84)

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 January 18, 
2022.

ADDRESSES: You may send comments on the information collections 
described in this document using one of the two methods described 
below--
     Internet: To submit comments electronically, use the 
comment form for this document posted on the ``Regulations.gov'' e-
rulemaking website at https://www.regulations.gov within Docket No. 
TTB-2021-0003.
     Mail: Send comments to the Paperwork Reduction Act 
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and 
Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.
    Please submit separate comments for each specific information 
collection described in this document. You must reference the 
information collection's title, form or recordkeeping requirement 
number (if any), and OMB control number in your comment.
    You may view copies of this document, the relevant TTB forms, and 
any comments received at https://www.regulations.gov within Docket No. 
TTB-2021-0003. TTB has posted a link to that docket on its website at 
https://www.ttb.gov/rrd/information-collection-notices. You also may 
obtain paper copies of this document, the listed forms, and any 
comments received by contacting TTB's Paperwork Reduction Act Officer 
at the addresses or telephone number shown below.

FOR FURTHER INFORMATION CONTACT: Michael Hoover, Regulations and 
Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G 
Street NW, Box 12, Washington, DC 20005; 202-453-1039, ext. 135; or 
[email protected] (please do not submit comments 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 described below, as required by the Paperwork Reduction Act 
of 1995 (44 U.S.C. 3501 et seq.).
    Comments submitted in response to this document 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 an 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.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information has a valid OMB control number.

Information Collections Open for Comment

    Currently, we are seeking comments on the following forms, 
letterhead applications or notices, recordkeeping requirements, 
questionnaires, or surveys:

OMB Control No. 1513-0013

    Title: Change in Bond (Change of Surety).
    TTB Form Number: TTB 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 as the Secretary of the Treasury 
(the Secretary) requires by regulation. The required bond ensures 
payment of alcohol and tobacco excise taxes by a surety if a proprietor 
defaults on those taxes. Changes in the terms of bonds are effectuated 
on form TTB F 5000.18, Change in Bond (Consent of Surety). Once 
executed by the proprietor and an approved surety company, the 
proprietor files the form with TTB, which retains it as long as the 
revised bond agreement remains in force. This collection is necessary 
to ensure the tax provisions of the IRC are appropriately applied.
    Current Actions: There are no program or adjustments changes 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 120.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 120.
     Average per-Response Burden: 1 hour.
     Total Burden: 120 hours.

OMB Control No. 1513-0020

    Title: Application for and Certification/Exemption of Label/Bottle 
Approval.
    TTB Form Number: TTB F 5100.31.
    Abstract: The Federal Alcohol Administration Act (FAA 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 the FAA Act, such 
regulations are to prevent deception of the consumer, provide the 
consumer with ``adequate information'' as to the identity and quality 
of the product, and prohibit false or misleading statements, among 
other things. Further, under the FAA Act, prior to an alcohol beverage 
product's introduction into interstate or foreign commerce, the 
producer, bottler, or

[[Page 63449]]

importer of the product must 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 equivalent, COLAs 
Online, to request and obtain such approvals. If approved by TTB, the 
form also serves as a certificate of label approval (COLA), a 
certificate of exemption from label approval, or distinctive liquor 
bottle approval. This collection of information and its related form 
implement these statutory and regulatory provisions.
    Current Actions: As for program changes, TTB is adding to its 
instructions to provide four new ``allowable revisions'' to alcohol 
beverage labels described on TTB F 5100.31 and COLAs Online. TTB is 
also expanding two allowable revision that were already provided. 
``Allowable revisions'' are revisions that can be made to a label 
without requiring the submission of a new COLA application; see TTB 
Industry Circular 2021-1, at https://ttb.gov/industry-circulars, for 
details. These changes allow respondents more flexibility in changing 
labels without prior TTB approval and will reduce the overall number of 
COLA applications required to be submitted to TTB. As for adjustments, 
due to changes in agency estimates resulting from increases in the 
number of COLA applications TTB annually receives, TTB is increasing 
the number of annual respondents, responses, and burden hours 
associated with this collection.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 12,500.
     Average Responses per Respondent: 16.4.
     Number of Responses: 205,000.
     Average per-Response Burden: 31 minutes.
     Total Burden: 105,917 hours.

OMB Control No. 1513-0026

    Title: Claims for Drawback of Tax on Tobacco Products, Cigarette 
Papers, and Cigarette Tubes Exported from the United States.
    TTB Form Numbers: TTB F 5200.17 and TTB F 5620.7.
    Abstract: The IRC at 26 U.S.C. 5706 provides for the drawback 
(refund) of Federal excise taxes paid on tobacco products, and on 
cigarette papers and tubes, when such articles are subsequently 
exported in accordance with the bond and regulatory requirements 
prescribed by the Secretary. Under that authority, the TTB regulations 
in 27 CFR part 44 provide for drawback of excise taxes paid on such 
products shipped to a foreign country, Puerto Rico, the Virgin Islands, 
or a possession of the United States when the person who paid the tax 
files the prescribed claim and bond. The regulations require that 
respondents file such claims and certain supporting documentation using 
form TTB F 5620.7, while the required bond is filed using form TTB F 
5200.17. In addition, respondents may file letterhead applications for 
relief from certain regulatory requirements regarding filing of 
supporting documentation showing export or loss. This collection 
ensures drawback is provided consistent with the statutory provisions.
    Current Actions: There are no program changes or adjustments 
associated with this information collection at this time, and TTB is 
submitting it for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
Estimated Annual Burden
     Number of Respondents: 13.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 13.
     Average per-Response Burden: 1.385 hours.
     Total Burden: 18 hours.

OMB Control No. 1513-0027

    Title: Removals of Tobacco Products and Cigarette Papers and Tubes 
without Payment of Tax.
    TTB Form Number: TTB F 5200.14.
    Abstract: The IRC at 26 U.S.C. 5704(b) provides that a manufacturer 
or export warehouse proprietor, in accordance with regulations 
prescribed by the Secretary, may remove tobacco products and cigarette 
papers and tubes, without payment of tax, for export or consumption 
beyond the jurisdiction of the internal revenue laws of the United 
States. That IRC section also provides that such persons may transfer 
such articles, without payment of tax, to the bonded premises of 
another such entity. In addition, the IRC at 26 U.S.C. 5722 requires 
such persons to make reports as required by regulation. Under those 
authorities, the TTB regulations in 27 CFR part 44 require tobacco 
product and cigarette paper and tube manufacturers and export warehouse 
proprietors to report such removals on form TTB F 5200.14. 
Alternatively, under the alternate procedure described in TTB Industry 
Circular 2004-3, respondents may submit a Monthly Summary Report of 
such removals if records maintained at the respondent's premises 
document the export of each removal. Under this information collection, 
respondents also submit letterhead notices to modify previously 
submitted information, and they submit letterhead applications to 
obtain authorization to use an alternative Monthly Summary Report 
procedure. The collected information ensures the appropriate payment of 
tax under the IRC.
    Current Actions: There are no program changes associated with this 
information collection, and TTB is submitting it for extension purposes 
only. As for adjustments, due to a change in agency estimates, TTB is 
decreasing the number of respondents, responses, and burden hour 
associated with this information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 280.
     Average Responses per Respondent: 18.
     Number of Responses: 5,040.
     Average per-Response Burden: 1.85 hours.
     Total Burden: 9,324 hours.

OMB Control No. 1513-0030

    Title: Claims--Alcohol, Tobacco, and Firearms Taxes.
    TTB Form Number: TTB 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 
excise taxes paid on distilled spirits, wine, beer, and tobacco 
products lost or destroyed by theft or disaster, voluntarily destroyed, 
or returned or withdrawn from the market. The IRC at 26 U.S.C. 5044 
also allows for the refund of tax for wine returned to bond. In 
addition, the IRC at 26 U.S.C. 5111-5114, authorizes the Secretary to 
issue drawback (refunds) for a portion of the excise taxes paid on 
distilled spirits used in the manufacture of certain nonbeverage 
products. Finally, the IRC at U.S.C. 6402-6404 provides that taxpayers 
may be refunded on certain overpayments, while section 6423 sets 
conditions on such claims for alcohol and tobacco excise taxes. Under 
those IRC authorities, the TTB regulations require taxpayers to make 
claims using form

[[Page 63450]]

TTB F 5620.8. On that form, the respondent states the amount of and the 
reasons and circumstances for the claim. This collected information is 
necessary to ensure the tax provisions of the IRC are appropriately 
applied as it allows TTB to determine if submitted claims meet the 
statutory and regulatory criteria.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; Individuals or 
households; and Not-for profit institutions.
Estimated Annual Burden
     Number of Respondents: 5,000.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 5,000.
     Average per-Response Burden: 1 hour.
     Total Burden: 5,000 hours.

OMB Control No. 1513-0054

    Title: Offer in Compromise of Liability Incurred under the 
Provisions of Title 26 U.S.C. Enforced and Administered by TTB; 
Collection Information Statements for Individuals and Businesses.
    TTB Form Numbers: TTB F 5600.17, TTB F 5600.18, TTB F 5640.1.
    Abstract: The IRC at 26 U.S.C. 7122 provides that the Secretary may 
compromise any civil or criminal case arising under it, including tax 
liabilities, in lieu of civil or criminal action. Under this authority, 
the TTB regulations require persons to submit offers in compromise for 
violations of the IRC on form TTB F 5640.1. Submitters use that form to 
identify the tax liabilities or violations being compromised, the 
amount of the compromise offer, and the reason for the offer. 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 collected information allows TTB to consider the 
offer in compromise in relation to the alleged violations of the law 
and the potential for a payment plan to address circumstances in which 
the individual or business is unable to pay an accepted offer in 
compromise immediately in full.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
Estimated Annual Burden
     Number of Respondents: 40.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 40.
     Average per-Response Burden: 2.5 hours.
     Total Burden: 90 hours.

OMB Control No. 1513-0055

    Title: Offer in Compromise of Liability Incurred under the Federal 
Alcohol Administration Act.
    TTB Form Number: TTB F 5640.2.
    Abstract: The FAA Act (27 U.S.C. 201 et seq.) requires certain 
alcohol beverage industry members to obtain basic permits from the 
Secretary, and it prohibits unfair trade practices and deceptive 
advertising and labeling of alcohol beverages. Under 27 U.S.C. 207, 
violations of the Act are subject to civil and criminal penalties, but 
the Secretary may accept monetary compromise for such alleged 
violations. Under that authority, the TTB regulations provide that a 
proponent or their agent may submit an 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) for 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.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
Estimated Annual Burden
     Number of Respondents: 20.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 20.
     Average per-Response Burden: 2 hours.
     Total Burden: 40 hours.

OMB Control No. 1513-0090

    Title: Excise Tax Return--Alcohol and Tobacco (Puerto Rico).
    TTB Form Number: TTB F 5000.25.
    Abstract: The IRC at 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b) 
requires that excise taxes on alcohol and tobacco products be collected 
on the basis of a return, filed for the periods, at the times, and 
containing the information the Secretary requires by regulation. Under 
the IRC at 26 U.S.C. 7652(a), such taxes, at the same rates, are 
imposed on similar products manufactured in Puerto Rico and brought 
into the United States, and the majority of those taxes are 
subsequently transferred into the treasury of Puerto Rico. 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). This collection is necessary to ensure the tax 
provisions of the IRC are appropriately applied.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; Individuals and 
households.
Estimated Annual Burden
     Number of Respondents: 24.
     Average Responses per Respondent: 19.75.
     Number of Responses: 474.
     Average per-Response Burden: 0.75 hour.
     Total Burden: 356 hours.

OMB Control No. 1513-0112

    Title: Special (Occupational) Tax Registration and Returns.
    TTB Form Numbers: TTB F 5630.5a, TTB F 5630.d, and TTB F 5630.5t.
    Abstract: Before July 1, 2008, various sections of chapter 51 of 
the 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, but any SOT liabilities incurred for periods before 
that date remain. Also, while most SOT requirements for the alcohol 
industry were 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

[[Page 63451]]

and 5732 continues to require manufacturers of tobacco products and 
cigarette papers and tubes, as well as export warehouse proprietors, to 
register and pay an annual SOT by the use of a return. The 
registrations and SOT payments for such entities are 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. 
This collection is necessary to ensure the registration and SOT 
provisions of the IRC are appropriately applied.
    Current Actions: There are no program changes with this information 
collection, and TTB is submitting it for extension purposes only. As 
for adjustments, due to changes in agency estimates, TTB is decreasing 
the number of respondents, responses, and burden hours associated with 
this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; Individuals or 
households; and Not-for-profit institutions.
Estimated Annual Burden
     Number of Respondents: 6,500.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 6,500.
     Average per-Response Burden: 25 minutes.
     Total Burden: 2,708 hours.

OMB Control No. 1513-0140

    Title: Voluntary Chemist Certification Program Applications, 
Notices, and Records.
    Abstract: TTB offers the Chemist Certification Program as a service 
to the alcohol beverage industry to facilitate export of beverage 
alcohol to foreign markets. Many countries that require testing as a 
condition of entry for alcohol beverages accept a report of analysis of 
those alcohol beverages from a TTB-certified chemist. This 
certification program ensures that chemists, enologists, brewers, and 
technicians generate quality data and have the required proficiencies 
to conduct the required chemical analyses. This information collection 
includes the application, notice, and recordkeeping requirements 
associated with the TTB voluntary chemist certification program, 
including letterhead applications for certification, submission of 
certification test results, requests for TTB-affirmed reports of 
analysis, and notices of changes in chemist employment place or status. 
Under this program, certified chemists and their laboratories must also 
maintain usual and customary records regarding all analytical results 
conducted under the TTB certification, and records related to 
laboratory equipment, quality control policies, procedures and systems, 
and analyst training and competence.
    Current Actions: There are no program changes or adjustments 
associated with this information collection, and TTB is submitting it 
for extension purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 310.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 310.
     Average per-Response Burden: 1.33 hours.
     Total Burden: 412 hours.

    Dated: November 12, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021-25090 Filed 11-15-21; 8:45 am]
BILLING CODE 4810-31-P