View Information Collection Request (ICR) Package

OMB Control No: 1513-0030	ICR Reference No: 202201-1513-006
Status: Active	Previous ICR Reference No: 202004-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 84 - 5/10
Title: Claims--Alcohol, Tobacco, and Firearms Taxes
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/24/2022
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/31/2022
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2025	36 Months From Approved	03/31/2022
Responses	5,600	0	5,000
Time Burden (Hours)	5,600	0	5,000
Cost Burden (Dollars)	2,240	0	0

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the Treasury (the Secretary) to provide for the submission of claims for taxpayer relief from Federal excise taxes paid on distilled spirits, wine, beer, and tobacco products lost or destroyed by theft, disaster or some other manner, on products voluntarily destroyed, and on products returned from the market. The IRC at 26 U.S.C. 5044 also allows for the refund of excise tax for wine returned to bond, and section 5056 and section 5705 allow for refund of excise tax for beer and tobacco products, respectively, withdrawn from or returned from the market. Under 26 U.S.C. 5111–5114, the Secretary also is authorized to issue drawback (refunds) for a portion of the excise taxes paid on distilled spirits used in the manufacture of certain nonbeverage products. In addition, 26 U.S.C. 6402–6404 provides that taxpayers may file claims to request credit, refund, or abatement of overpaid, excessive, or erroneous taxes collected, 26 U.S.C. 6416 allows for the credit or refund of overpaid firearms and ammunition excise taxes, and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations that require taxpayers to file claims for abatement, allowance, credit, refund, or remission of the excise or special occupational taxes it has collected using form TTB F 5620.8. Using that form and any required supporting documentation, claimants identify themselves, the regulatory section the claim is made under, the type of claim and its basis, the kind and amount of tax claimed, and, if relevant, account information for the deposit of refunded tax. The collected information is necessary to protect the revenue as it allows TTB to determine if the claim qualifies for relief.

Authorizing Statute(s): US Code: 26 USC 5008, 5044, 5055, 5056 Name of Law: Internal Revenue Code
   US Code: 26 USC 5062, 5064, 5111-5114 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370, 5373(b)(3) Name of Law: Internal Revenue Code
   US Code: 26 USC 5705, 5706, 5708 Name of Law: Internal Revenue Code
   US Code: 26 USC 6402-6404, 6416, 6423 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:
	86 FR 63448	11/16/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 4332	01/27/2022
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	5,600	5,000	600
Annual Time Burden (Hours)	5,600	5,000	600
Annual Cost Burden (Dollars)	2,240	0	2,240

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: There are no program changes associated with this collection. As for adjustments, due to changes in agency estimates, TTB is increasing the estimated number of overall annual respondents, responses, and burden hours for this information collection request, from 5,000 to 5,600 each. However, also due to changes in agency estimates, TTB is increasing the percentage of claims filed by “Private Sector—Businesses or other for-profits” respondents from 70 percent of the total filed to 80 percent, which increases the estimated annual respondents, responses, and burden hours for such respondents from 3,500 to 4,480 each. As a result, TTB also is decreasing the number of respondents, responses, and burden hours associated with the “Individual and Household” and the “Private Sector—Not-for-profit institutions” respondent categories from 750 to 560 each (from 15 to 10 percent each) of the overall totals for this information collection request.

Annual Cost to Federal Government: $175,896

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. Yes

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. Yes

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? No

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

View ICR - OIRA Conclusion