[Federal Register Volume 87, Number 140 (Friday, July 22, 2022)]
[Notices]
[Pages 43948-43949]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-15756]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade 
Bureau Information Collection Request

AGENCY: Departmental Offices, Department of the Treasury.

ACTION: Notice.

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SUMMARY: 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, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before August 22, 2022 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 
    1. Title: Letterhead Applications and Notices Relating to Wine.
    OMB Number: 1513-0057.
    Form Number: TTB REC 5120/2.
    Abstract: The Internal Revenue Code (IRC) authorizes the Secretary 
of the Treasury (the Secretary) to issue regulations regarding certain 
aspects of wine production and treatment, and it imposes standards for 
natural and agricultural wines, the cellar treatment of natural wine, 
and the labeling of wines. See 26 U.S.C. chapter 51. Under those 
authorities, the TTB regulations in 27 CFR part 24 require wine 
premises proprietors to submit letterhead applications or notices to 
TTB before or when undertaking certain operations. TTB requires such 
applications or notices when proprietors propose to use alternate 
compliance methods or when they propose or undertake certain 
operations, particularly those that affect the kind, tax rate, or 
volume of wine produced or removed. TTB uses the collected information 
to ensure that the proposed alternative method or wine operations 
comply with relevant laws and regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,000.
    Estimated Time Burden: 30 minutes.
    Estimated Total Burden: 1,000 hours.

    2. Title: Airlines Withdrawing Stock from Customs Custody.
    OMB Number: 1513-0074.
    Form Number: TTB REC 5620/2.
    Abstract: While domestic and imported distilled spirits and wine 
are usually subject to Federal excise tax, the IRC allows the removal 
of such products without payment of tax in some circumstances, for 
example, for use on certain aircraft. See 26 U.S.C. 5214 and 5362 
Airlines also may withdraw such products from customs custody without 
payment of tax for use as supplies on aircraft engaged in foreign 
flights. See 19 U.S.C. 1309. Under those authorities, the TTB 
regulations in 27 CFR part 28 require airlines to account for distilled 
spirits and wine withdrawn from their stocks held in customs custody at 
airports for use as supplies on aircraft engaged in foreign flights. 
The collected information is necessary to ensure that the tax 
provisions of the IRC are appropriately applied as it allows TTB to 
account for withdrawals of untaxed distilled spirits and wine.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 25.
    Estimated Responses per Respondent: 1 (one).
    Estimated Number of Responses: 25.
    Estimated Time Per-Response Burden: 100 hours.
    Total Burden: 2,500 hours.

    3. Title: Applications for Extension of Time for Payment of Tax; 
Applications for Installment Agreement.
    OMB Number: 1513-0093.
    Form Number: TTB F 5600.31 and TTB F 5600.38.
    Abstract: The IRC authorizes the Secretary to allow installment 
payments of taxes due under the IRC if such payments will facilitate 
full or partial payment, and it allows the Secretary to grant taxpayers 
up to 6 months of additional time to pay such taxes. See 26 U.S.C. 6159 
and 6161. Under those IRC authorities, TTB has issued application forms 
TTB F 5600.31 for installment payment requests and TTB F 5600.38 for 
time extension requests for use by the Federal taxpayers. Using the 
relevant form and supporting documentation, a taxpayer identifies 
themselves, the specific excise tax and amount in question, their 
current financial situation, and the reasons why the requested 
installment payment plan or time extension is necessary. The collected 
information is necessary to ensure that the tax relief provisions of 
the IRC are properly applied.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 200.
    Estimated Time Per-Response Burden: 1.5 hours.
    Estimated Total Burden: 300 hours.

    4. Title: Information Collected to Support Transfer of Wine Tax 
Credits.
    OMB Number: 1513-0104.
    Form Number: TTB REC 5120/11.
    Abstract: Under the IRC, certain wine producers are eligible for 
tax credits, based on the amount of wine produced and its alcohol 
content, which they may take to reduce the Federal excise tax they pay 
on wines (including hard ciders) removed from their premises during a 
calendar year. In addition, producers can transfer their tax credit to 
other bonded wineries and bonded

[[Page 43949]]

warehouses (``transferees'') that store their wine and ship it on their 
instructions. See at 26 U.S.C. 5041(c). Under the TTB regulations in 27 
CFR part 24, and specific to this collection, a transferee uses 
information provided by the wine producer to take the appropriate tax 
credit on behalf of the producer, and the producer uses the information 
to monitor its own tax payments to ensure it does not exceed the 
authorized credits. During field audits, TTB uses the collected 
information to verify excise tax computations, and to ensure that wines 
claimed for this credit were lawfully produced, stored, shipped, and 
transferred. As such, the collected information is necessary to ensure 
the tax provisions of the IRC are appropriately applied.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,000.
    Estimated Time Per-Response Burden: 1 hour.
    Estimated Total Burden: 30,000.

    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-15756 Filed 7-21-22; 8:45 am]
BILLING CODE 4810-31-P