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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1513-0056
ICR Reference No:
202002-1513-001
Status:
Historical Active
Previous ICR Reference No:
201702-1513-008
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 76 - 6/7
Title:
Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)
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:
03/31/2020
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/26/2020
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
03/31/2023
36 Months From Approved
03/31/2020
Responses
3,340
0
2,198
Time Burden (Hours)
0
0
47,916
Cost Burden (Dollars)
0
0
0
Abstract:
In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes Federal alcohol excise tax on distilled spirits produced or imported into the United States. To protect that revenue, the IRC at 26 U.S.C. 5207 also provides that distilled spirits plant (DSP) proprietors must maintain records related to their production, storage, denaturing, and processing activities and render reports covering those activities “as the Secretary shall by regulations prescribe.” Under those IRC authorities, the TTB regulations in 27 CFR parts 19, 26, 27, and 28 require DSP proprietors to keep certain usual and customary records related to their production, storage, denaturing, and processing activities. This information collection consists of the transaction and supporting records that are common to all four of those DSP activities. Proprietors use those common records, along with records that are unique to each activity, to document the data provided on their monthly DSP production, storage, denaturing, and processing operations reports. (TTB requirements to keep records unique to each of the four DSP activities, and the four related DSP operations reports, are approved under other OMB control numbers.) TTB personnel may examine the required records to verify the data provided by DSP proprietors in their monthly operations reports as those reports assist TTB in determining a DSP proprietor’s Federal excise tax liability. As such, this information collection is necessary to protect the revenue.
Authorizing Statute(s):
US Code:
26 USC 5207
Name of Law: Internal Revenue Code
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
84 FR 63716
11/18/2019
30-day Notice:
Federal Register Citation:
Citation Date:
85 FR 11180
02/26/2020
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
3,340
2,198
0
0
1,142
0
Annual Time Burden (Hours)
0
47,916
0
-47,916
0
0
Annual Cost Burden (Dollars)
0
0
0
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:
Yes
Burden Reduction Due to:
Changing Regulations
Short Statement:
Program changes: Previously, this information collection included three types of DSP records that are not usually and customarily kept during the normal course of business: (1) Security device records, (2) alternating premises records, and (3) wine tax credit records. As part of a rulemaking to update and reorganize its DSP regulations in 27 CFR part 19, which was finalized in 2011, TTB removed the security device recordkeeping requirement from part 19 as unnecessary. In addition, TTB transferred the alternating premises and wine tax credit recordkeeping requirements for DSPs to the information collections approved by OMB under, respectively, control numbers 1513–0044 and 1513–0045. TTB notes that the rulemaking-related revisions made to those two information collections have been previously reviewed and approved by OMB. However, TTB inadvertently did not revise this information collection to reflect the removal of the DSP security device recordkeeping requirement, and the transfer of the alternation and wine tax credit recordkeeping requirements, as noted above. Therefore, as a matter of agency discretion, TTB is now eliminating those non-customary recordkeeping requirements from this information collection. This, in turn, eliminates this collection’s previously-reported total annual burden of 47,916 hours. (As previously reported: 2,198 respondents, each taking annually an average of 12 hours to keep security device records, 1.8 hours to keep alternation of premises records, and 8 hours to keep wine tax credit records, resulted in an average annual total of 21.8 hours of burden per respondent, which equaled an estimated total annual burden of 47,916 hours.) Adjustments: Due to a change in agency estimates resulting from continued growth in the number of DSPs operating in the United States, TTB is increasing this information collection’s estimated number of annual respondents, from 2,198 to 3,340. And, given that each respondent makes one annual response to this recordkeeping information collection, TTB also is increasing this collection’s number of annual responses, from 2,198 to 3,340. However, because this information collection now consists only of usual and customary records kept by DSP proprietors during the normal course of business, there is no annual burden associated with this collection, per the OMB regulations at 5 CFR 1320.3(b)(2).
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:
Christopher Thiemann 202 453-1039 ext. 138 christopher.thiemann@ttb.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
02/26/2020
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