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OMB Control No: 1513-0088	ICR Reference No: 201611-1513-009
Status: Historical Active	Previous ICR Reference No: 201606-1513-008
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/31/2018
Retrieve Notice of Action (NOA)	Date Received in OIRA: 11/30/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2021	36 Months From Approved	05/31/2019
Responses	520,000	0	503,921
Time Burden (Hours)	520,000	0	503,921
Cost Burden (Dollars)	0	0	0

Abstract: TTB is responsible for the collection of Federal excise taxes on firearms, ammunition, distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and the collection of special occupational taxes related to tobacco products and cigarette papers and tubes. The Internal Revenue Code (IRC) requires that these excise and special occupational taxes be collected on the basis of a return and requires taxpayers to maintain records that support the information in the return. The IRC also allows for the filing of claims for the abatement or refund of taxes under certain circumstances, and the IRC requires claimants to maintain records to support such claims. The maintenance of records is necessary to determine the appropriate tax liability, verify computations on tax returns, determine the adequacy of bond coverage, and verify the correctness of claims and other adjustments to tax liability.

Authorizing Statute(s): US Code: 26 USC 5555, 5741, 5843 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC15	Final or interim final rulemaking	81 FR 94186	12/22/2016

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	520,000	503,921	16,079
Annual Time Burden (Hours)	520,000	503,921	16,079
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Program Changes: As for program changes to 1513–0088, in the final rule discussed in Question 1, TTB is removing the information collection contained in 27 CFR 27.48, related to alcohol beverage imports and 27 CFR 41.81, related to imports of tobacco products and cigarette papers and tubes, from this information collection approval and placing those sections under revised OMB control number 1513–0064. In addition, a three-year retention requirement will be stated in amended 27 CFR 26.276 and 27.137, which will be listed under both 1513–0064 and 1513–0088. By themselves, these program changes do not alter the burden associated with this collection since the amendments do not alter the estimated number of respondents to the collection. Also, because most supporting records maintained and retained under the information are usual and customary records kept during the normal course of business, these changes have no measurable effect on the estimated burden hours associated with this information collection. Adjustments: As noted above, the program changes associated with this information collection do not otherwise effect the collection’s estimated burden. However, TTB is revising the burden estimate to reflect more accurately the number of respondents and responses to this information collection and the resulting burden hours associated with it, as described below: In TTB’s previous information collection approval request for 1513–0088, TTB stated that there were an estimated 503,921 respondents, each making 1 response annually, for a total of 503,921 estimated annual responses. TTB further stated that the estimated time burden for each response was one hour, for a total estimated annual burden of 503,921 hours. However, this previous burden estimate confused “respondents” and “responses,” and each response to the information collection requirements approved under 1513–0088 was treated as if it came from a unique respondent. Because TTB regulates approximately 65,000 unique entities—producers, importers, exporters, and certain wholesalers of alcohol beverage and non-beverage products, tobacco products and cigarette papers and tubes, or firearms and ammunition). So, the burden estimate associated with information collection control number 1513–0088 should state that TTB estimates there an estimated 65,000 respondents making an average of 8 responses per year, for a total of 520,000 annual responses, at a time burden of 1 hour per response, for a total of 520,000 estimated hours of burden.

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Michael Hoover 202 453-2135 ext. 135 michael.hoover@ttb.gov

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