[Federal Register Volume 88, Number 207 (Friday, October 27, 2023)]
[Notices]
[Pages 73941-73942]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-23799]


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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 Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice of Information Collection; request for comment.

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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 November 27, 2023 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 Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    1. Title: Combined Alcohol Excise Tax Returns and Operations 
Reports--Pilot Test.
    OMB Control Number: 1513-NEW.
    Type of Review: Request for a new OMB Control Number.
    Description: Under the Internal Revenue Code (IRC) at 26 U.S.C. 
5061, the Federal excise tax on distilled spirits, wine, and beer is 
collected on the basis of a return which taxpayers file on a semi-
monthly, quarterly, or annual basis, depending on the amount of their 
annual tax liability (see 26 U.S.C. 5061(d)(4)). In addition, under the 
IRC at 26 U.S.C. 5207, 5367, and 5415, taxpayers for distilled spirits, 
wine, and beer, respectively, must furnish reports of operations and 
transactions as the Secretary of the Treasury prescribes by regulation.
    Currently, under those IRC authorities, the Alcohol and Tobacco Tax 
and Trade Bureau (TTB) regulations in 27 CFR chapter I require alcohol 
excise taxpayers to report their excise tax liability using form TTB F 
5000.24, Excise Tax Return, approved under OMB No. 1513-0083. In 
addition, alcohol excise taxpayers must file operations reports 
accounting for their production, removals, losses, and certain other 
matters that effect their excise tax liability. Distilled spirits plant 
proprietors file up to four separate operations reports on a monthly 
basis on TTB F 5110.11, TTB F 5110.28, TTB F 5110.40, and TTB F 
5110.43, approved under OMB Nos. 1513-0039, 1513-0041, 1513-0047, and 
1513-0049, concerning, respectively, storage, processing, production, 
and denaturing operations. Wine premises proprietors file monthly 
operations reports on TTB F 5120.17, approved under OMB No. 1513-0053. 
Brewers, depending on their annual tax liability, file operations 
reports either on a monthly basis using TTB F 5130.9 or on a quarterly 
basis using TTB F 5130.9 or TTB F 5130.26, both of which are approved 
under OMB No. 1513-0007.
    As part of TTB's efforts to lower respondent burden, the Bureau is 
developing a combined tax return and simplified operations report and 
intends to pilot its use with alcohol excise taxpayers. Under this 
pilot, alcohol excise taxpayers will submit a letterhead application to 
join the pilot program as an alternative method to their filing the 
current tax return and operations reports under existing regulatory 
requirements. Once approved, taxpayers participating in the pilot 
program will file their combined

[[Page 73942]]

alcohol excise return and simplified operations report under the due 
dates currently applicable to their excise tax returns.
    The collected information will allow TTB to identify the excise 
taxpayer, the amount of taxes due, and the amount of payment made. 
Additionally, the collected information will allow TTB to identify the 
amount of distilled spirits, wine, or beer the taxpayer produced, 
removed, transferred, and disposed of during the reporting period, 
which effects the amount of alcohol excise tax due, while reducing the 
overall burden of filing separate tax returns and operations reports.
    TTB is beginning this pilot test program with the information 
collection and instruments related to the combined beer excise tax and 
operations report; it will issue information collections and 
instruments related to the wine and distilled spirits excise tax and 
operations reports at later dates.
    Form: TTB F 5130.Pilot-A & B.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 8,300.
    Frequency of Response: Semi-monthly, Quarterly, Annually.
    Estimated Total Number of Annual Responses: 60,000.
    Estimated Time per Response: Varies from 27 to 40 minutes per 
response.
    Estimated Total Annual Burden Hours: 32,950.
    2. Title: Usual and Customary Business Records Relating to 
Denatured Spirits (TTB REC 5150/1).
    OMB Control Number: 1513-0062.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Denatured distilled spirits, which generally are not 
subject to Federal excise tax, may be used for industrial purposes in 
the manufacture of nonbeverage products. To prevent diversion of 
denatured spirits to taxable beverage use, the Internal Revenue Code 
(IRC) at 26 U.S.C. 5271-5275 imposes a system of permits, bonds, 
recordkeeping, and reporting requirements on persons that procure or 
use such alcohol. Those IRC sections also authorize the Secretary of 
the Treasury to issue regulations regarding those matters. Under those 
IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) 
regulations in 27 CFR part 20 require industrial alcohol users to keep 
certain usual and customary business records regarding the 
distribution, procurement, and use of denatured spirits. TTB uses the 
required records to account for denatured spirits and ensure compliance 
with statutory and regulatory requirements.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,100.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,100.
    Estimated Time per Response: None.
    Estimated Total Annual Burden Hours: 0.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023-23799 Filed 10-26-23; 8:45 am]
BILLING CODE 4810-31-P