[Federal Register Volume 87, Number 85 (Tuesday, May 3, 2022)]
[Notices]
[Pages 26261-26264]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-09407]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

[Docket No. TTB-2022-0002]


Proposed Information Collections; Comment Request (No. 86)

AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB), 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 document.

DATES: We must receive your written comments on or before July 5, 2022.

ADDRESSES: You may send comments on the information collections 
described in this document using one of these two methods:
     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-2022-0002.
     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-2022-0002. 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 
complete the Regulations and Rulings Division contact form at https://www.ttb.gov/contact-rrd.

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:

[[Page 26262]]

OMB Control No. 1513-0010

    Title: Formula and Process for Wine.
    TTB Form Number: TTB F 5120.29.
    Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5361, 5362, 
and 5386-5388, require persons who intend to produce certain 
agricultural, non-standard, or nonbeverage wines to obtain approval of 
the formulas and processes by which those products will be made. Under 
the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 
CFR parts 24 and 26, producers may file such wine formula and process 
approval requests using TTB F 5120.29. TTB uses the collected 
information to ensure that the relevant tax provisions of the IRC are 
appropriately applied.
    Current Actions: There are no program changes or adjustments to 
this information collection, 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: 30.
     Average Responses per Respondent: 5.
     Number of Responses: 150.
     Average Per-response Burden: 2 hours.
    Total Burden: 300 hours.

OMB Control No. 1513-0012

    Title: User's Report of Denatured Spirits.
    TTB Form Number: TTB F 5150.18.
    Abstract: The IRC at 26 U.S.C. 5214 allows the tax-free withdrawal 
of denatured distilled spirits from a distilled spirits plant (DSP), 
while 26 U.S.C. 5275 requires persons that procure, deal in, or use 
specially denatured (SDS), or that recover specially denatured or 
completely denatured distilled spirits, to maintain records and file 
reports as required by regulation. The TTB regulations in 27 CFR part 
20 require persons who use or recover SDS or articles, or who use 
recovered completely denatured spirits or articles, to file a report 
once annually, or when discontinuing business, using TTB F 5150.18 to 
account for their use of such denatured spirits in specific approved 
formulas. The collected information is necessary to ensure that the tax 
provisions of the IRC are appropriately applied, as it accounts for the 
use of untaxed distilled spirits.
    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 changes in agency estimates, TTB is 
decreasing the number of annual 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.
Estimated Annual Burden
     Number of Respondents: 650.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 650.
     Average Per-response Burden: 18 minutes.
     Total Burden: 195 hours.

OMB Control No. 1513-0014

    Title: Power of Attorney.
    TTB Form Number: TTB F 5000.8.
    Abstract: The IRC at 26 U.S.C. 6061 provides that persons must sign 
any return, statement, or document submitted under the IRC's provisions 
in accordance with prescribed forms and regulations. In addition, the 
Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c) 
authorizes the Secretary of the Treasury (the Secretary) to prescribe 
the manner and form of applications for basic permits issued under the 
Act. Under those authorities, the TTB regulations require individuals 
signing documents and forms filed with TTB on behalf of an applicant or 
principal to have specific authority to do so. To delegate such 
authority and report that delegation to TTB, applicants and principals 
complete form TTB F 5000.8, Power of Attorney. TTB uses the collected 
information to determine who legally represents a person doing business 
with TTB.
    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 changes in agency estimates, TTB is 
decreasing the number of annual respondents, responses, and burden 
hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
Estimated Annual Burden
     Number of Respondents: 4,250.
     Average Responses per Respondent: 2.
     Number of Responses: 8,500.
     Average Per-response Burden: 20 minutes.
     Total Burden: 2,833 hours.

OMB Control No. 1513-0029

    Title: Certificate of Tax Determination--Wine.
    TTB Form Number: TTB F 5120.20.
    Abstract: The IRC at 26 U.S.C. 5062 authorizes drawback (refund) of 
the Federal excise tax on distilled spirits and wines exported from the 
United States, under regulations requiring evidence of the product's 
tax payment or determination and exportation. Under that authority, the 
TTB regulations in 27 CFR part 28 require drawback claims filed by wine 
exporters to be accompanied by the producer's or bottler's 
certification, filed on TTB F 5120.20, that the listed wines were 
produced in the United States and taxpaid or determined upon 
withdrawal. The collected information is necessary to ensure that the 
tax provisions of the IRC are appropriately applied, as it allows TTB 
to prevent the payment of unverified drawback claims.
    Current Actions: There are no program changes associated with this 
information collection at this time, and TTB is submitting it for 
extension purposes only. As for adjustments, due to changes in agency 
estimates, TTB is decreasing the number of annual respondents but is 
increasing the average responses per respondent, the total number of 
responses, and the total burden hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 22.
     Average Responses per Respondent: 300.
     Number of Responses: 6,600.
     Average Per-response Burden: 0.5 hour.
     Total Burden: 3,300 hours.

OMB Control No. 1513-0049

    Title: Distilled Spirits Plant Denaturation Records (TTB REC 5110/
04), and Monthly Report of Processing (Denaturing) Operations.
    TTB Form Number: TTB F 5110.43.
    TTB Recordkeeping Number: TTB REC 5110/04.
    Abstract: The IRC, at 26 U.S.C. 5207, requires DSP proprietors to 
maintain records and submit reports of their production, storage, 
denaturation, and processing activities. At 26 U.S.C. 5214, the IRC 
also authorizes the withdrawal of denatured distilled spirits from a 
DSP tax-free for certain specified uses. Under those authorities, the 
TTB regulations in 27 CFR part 19 require DSP proprietors

[[Page 26263]]

to keep certain records regarding their production, receipt, loss, 
transfer, and withdrawal of denatured spirits. Those regulations also 
require DSP proprietors to submit a summary of their daily denaturing 
(processing) activities to TTB on a monthly basis using form TTB F 
5110.43. Because proprietors may remove denatured spirits from a DSP 
tax-free, a full accounting of a DSP's denaturation operations is 
necessary to ensure that the tax provisions of the IRC are 
appropriately applied and to prevent diversion of untaxed spirits to 
taxable uses.
    Current Actions: There are no program changes associated with this 
information collection at this time, and TTB is submitting it for 
extension purposes only. As for adjustments, due to changes in agency 
estimates, TTB is increasing the number of annual respondents, 
responses, and total burden hours associated with this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
Estimated Annual Burden
     Number of Respondents: 470.
     Average Responses per Respondent: 12.
     Number of Responses: 5,640.
     Average Per-response Burden: 1 hour.
     Total Burden: 5,640 hours.

OMB Control No. 1513-0060

    Title: Letterhead Applications and Notices Relating to Tax Free 
Alcohol, TTB REC 5150/4.
    TTB Recordkeeping Number: TTB REC 5150/4.
    Abstract: While the IRC at 26 U.S.C. 5001 generally imposes a 
Federal excise tax on all distilled spirits produced in or imported 
into the United States, 26 U.S.C. 5214 provides for the tax-free 
withdrawal of distilled spirits from DSPs for nonbeverage purposes, 
including for use by educational institutions, laboratories, and 
medical facilities, and by State, local, and tribal governments. At 26 
U.S.C. 5271-5275, the IRC also sets permit, bond, formula submission, 
recordkeeping, and reporting requirements for the use of tax-free 
distilled spirits, all of which is subject to regulations prescribed by 
the Secretary. Under those authorities, the TTB regulations in 27 CFR 
part 22 require users of tax-free alcohol to submit certain letterhead 
applications and notices, which serve as qualifying documents for 
specific regulated activities or as amendments to previously filed 
documents. The collected information is necessary to ensure that the 
provisions of the IRC related to tax-free distilled spirits are 
appropriately applied.
    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 or annual respondents, responses, and burden 
hours for this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 300.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 300.
     Average Per-response Burden: 0.5 hours.
     Total Burden: 150 hours.

OMB Control No. 1513-0067

    Title: Wholesale Alcohol Dealer Recordkeeping Requirement Variance 
Requests and Approvals.
    TTB Recordkeeping Number: TTB REC 5170/6.
    Abstract: Under the authority of the IRC at 26 U.S.C. 5121, the TTB 
regulations in 27 CFR part 31 require wholesale alcohol dealers to keep 
daily records of their receipt and disposition of distilled spirits. 
Specific to this information collection, and as authorized by the IRC 
at 26 U.S.C. 5555, the TTB regulations in part 31 allow wholesale 
alcohol dealers to submit letterhead applications to TTB requesting 
approval of variations in the type and format of such records, and for 
variations in the place of retention for those records. TTB review of 
such applications is necessary to determine that such variances would 
not jeopardize the revenue, be contrary to any provisions of law, or 
unduly hinder the effective administration of the relevant TTB 
regulations.
    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 changes in agency estimates, TTB is 
increasing the number of annual respondents, responses, and burden 
hours for this collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
Estimated Annual Burden
     Number of Respondents: 130.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 130.
     Average Per-response Burden: 0.5 hour.
     Total Burden: 65 hours.

OMB Control No. 1513-0082

    Title: Alternate Methods or Procedures and Emergency Variations 
from Requirements for Exports of Liquors.
    TTB Recordkeeping Number: TTB REC 5170.7.
    Abstract: The IRC at 26 U.S.C. 7805 authorizes the Secretary to 
issue all needful regulations to implement the IRC. Under that 
authority, the TTB regulations in 27 CFR part 28 allow alcohol 
exporters to apply for TTB approval of proposed alternate methods or 
procedures to, or emergency variances from, the requirements of that 
part, other than the giving of a bond or the payment of tax. Such 
applications provide alcohol exporters with operational flexibility and 
allow such exporters to meet emergency circumstances. TTB review of 
such applications is necessary to determine that the proposed 
alternative or variance would not jeopardize the revenue, be contrary 
to any provisions of law, or unduly hinder the effective administration 
of the relevant TTB regulations.
    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 or other for-profits.
Estimated Annual Burden
     Number of Respondents: 230.
     Average Responses per Respondent: 1 (one).
     Number of Responses: 230.
     Average Per-response Burden: 36 minutes.
     Total Burden: 138 hours.

OMB Control No. 1513-0100

    Title: Applications, Notices, and Permits Relative to Importation 
and Exportation of Distilled Spirits, Wine and Beer, Including Puerto 
Rico and the Virgin Islands.
    Abstract: Chapter 51 of the IRC imposes Federal excise taxes on 
alcohol beverages imported into the United States, while exports of 
such products are not generally subject to tax. In addition, the IRC at 
26 U.S.C. 7652 applies an equal tax to such products

[[Page 26264]]

from Puerto Rico or the U.S. Virgin Islands imported into the United 
States, but that section also requires deposit of most of the collected 
taxes to the Treasuries of those islands' governments. As a result, the 
TTB regulations in 27 parts 26, 27, and 28 require persons exporting or 
importing alcohol beverages from Puerto Rico and the U.S. Virgin 
Islands to file certain letterhead applications and notices, and to 
keep certain records, regarding such activities. The collected 
information is necessary to ensure that the tax provisions of the IRC 
related to Puerto Rican and U.S. Virgin Islands products 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; 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: 9 hours.
     Total Burden: 180 hours.

    Dated: April 25, 2022.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2022-09407 Filed 5-2-22; 8:45 am]
BILLING CODE 4810-31-P