[Federal Register Volume 87, Number 167 (Tuesday, August 30, 2022)]
[Notices]
[Pages 53049-53051]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-18715]


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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 September 29, 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:

Alcohol and Tobacco Tax and Trade Bureau Information Collection Request 
(TTB)

    1. Title: Formula and Process for Wine.
    OMB Number: 1513-0010.
    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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 30.
    Estimated Average Responses per Respondent: 5.
    Estimated Number of Responses: 150.
    Estimated Average per-response Burden: 2 hours.
    Estimated Total Burden: 300 hours.
    2. Title: User's Report of Denatured Spirits.
    OMB Number: 1513-0012
    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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 650.
    Estimated Average Responses per Respondent: 1 (one).
    Estimated Number of Responses: 650.
    Estimated Average per-response Burden: 18 minutes.
    Estimated Total Burden: 195 hours.
    3. Title: Power of Attorney.
    Form Number: TTB F 5000.8.
    OMB Number: 1513-0014.
    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

[[Page 53050]]

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 Number of Respondents: 4,250.
    Estimated Average Responses per Respondent: 2.
    Estimated Number of Responses: 8,500.
    Estimated Average per-response Burden: 20 minutes.
    Estimated Total Burden: 2,833 hours.
    4. Title: Certificate of Tax Determination--Wine.
    OMB Number: 1513-0029.
    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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 22.
    Estimated Average Responses per Respondent: 300.
    Estimated Number of Responses: 6,600.
    Estimated Average per-response Burden: 0.5 hour.
    Estimated Total Burden: 3,300 hours.
    5. Title: Distilled Spirits Plant Denaturation Records (TTB REC 
5110/04), and Monthly Report of Processing (Denaturing) Operations.
    OMB Number: 1513-0049.
    Form Number: TTB F 5110.43.
    Form 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 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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profits.
    Estimated Number of Respondents: 470.
    Estimated Average Responses per Respondent: 12.
    Estimated Number of Responses: 5,640.
    Estimated Average per-response Burden: 1 hour.
    Estimated Total Burden: 5,640 hours.
    6. Title: Letterhead Applications and Notices Relating to Tax Free 
Alcohol, TTB REC 5150/4.
    OMB Number: 1513-0060.
    Form 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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 300.
    Estimated Average Responses per Respondent: 1 (one).
    Estimated Number of Responses: 300.
    Estimated Average per-response Burden: 0.5 hours.
    Estimated Total Burden: 150 hours.
    7. Title: Wholesale Alcohol Dealer Recordkeeping Requirement 
Variance Requests and Approvals.
    OMB Number: 1513-0067.
    Form 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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 130.
    Estimated Average Responses per Respondent: 1 (one).
    Estimated Number of Responses: 130.
    Estimated Average per-response Burden: 0.5 hour.
    Estimated Total Burden: 65 hours.
    8. Title: Alternate Methods or Procedures and Emergency Variations 
from Requirements for Exports of Liquors.
    OMB Number: 1513-0082
    Form 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

[[Page 53051]]

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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 230.
    Estimated Average Responses per Respondent: 1 (one).
    Estimated Number of Responses: 230.
    Estimated Average per-response Burden: 36 minutes.
    Estimated Total Burden: 138 hours.
    9. Title: Applications, Notices, and Permits Relative to 
Importation and Exportation of Distilled Spirits, Wine and Beer, 
Including Puerto Rico and the Virgin Islands.
    OMB Number: 1513-0100.
    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 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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits; and Individuals 
or households.
    Estimated Number of Respondents: 20.
    Estimated Average Responses per Respondent: 1 (one).
    Estimated Number of Responses: 20.
    Estimated Average per-response Burden: 9 hours.
    Estimated Total Burden: 180 hours.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-18715 Filed 8-29-22; 8:45 am]
BILLING CODE 4810-31-P