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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:
1513-0044
ICR Reference No:
202401-1513-011
Status:
Active
Previous ICR Reference No:
202010-1513-013
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
ICN 91 - 9/20
Title:
Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.
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:
04/10/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
01/31/2024
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2027
36 Months From Approved
04/30/2024
Responses
7,800
0
6,250
Time Burden (Hours)
3,900
0
3,125
Cost Burden (Dollars)
3,250
0
250
Abstract:
Under the Internal Revenue Code (IRC) at 26 U.S.C. 5178(a), a distilled spirits plant (DSP) is a delineated place on which only certain authorized activities may be conducted. However, under section 5178(b), the Secretary of the Treasury (the Secretary) may authorize other businesses on a DSP’s premises under certain circumstances upon application. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors are required give written notification, in the form and manner as the Secretary prescribes by regulation when they begin, suspend, or resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of the IRC to keep such records, submit such returns and statements, and comply with such rules and regulations as the Secretary may prescribe by regulation. Under those IRC authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP proprietors to provide written notification regarding alternations of DSPs between proprietors or for customs purposes, and regarding changes to the production status of distilled spirits. TTB also has issued regulations requiring DSP proprietors to keep alternating premises records when alternating operations at DSPs, including with an adjacent bonded wine cellar, taxpaid wine bottling house or brewery, a manufacturer of eligible flavors, or a general premises.
Authorizing Statute(s):
US Code:
26 USC 5178, 5221, & 5555
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:
88 FR 81531
11/22/2023
30-day Notice:
Federal Register Citation:
Citation Date:
89 FR 6184
01/31/2024
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Alternating Premises Records for Distilled Spirits Plants
Notices of Alternations and Changes in Production Status at Distilled Spirits Plants
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
7,800
6,250
0
0
1,550
0
Annual Time Burden (Hours)
3,900
3,125
0
0
775
0
Annual Cost Burden (Dollars)
3,250
250
0
0
3,000
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:
There are no program changes associated with this information collection request at this time. As for adjustments, due to a change in agency estimates, TTB is increasing the overall estimated number of annual respondents, total responses, and burden hours associated with this information collection request. Specific to the Notices of Alternations and Changes in Production Status at Distilled Spirits Plants information collection, due to a change in agency estimates, TTB is increasing the number of respondents, from 50 to 650, the total responses from 250 to 3,250, and the estimated total annual burden hours, from 125 to 1,625. (The number of responses per respondent (5), and the burden per response (0.5 hours) remain the same.) TTB notes that growth in the number of small “craft” distilleries in the United States has led to an increase in the number of alternating DSP proprietors as such persons will share DSP facilities. Regarding the Alternating Premises Records for Distilled Spirits Plants information collection, due to a change in agency estimates, TTB is decreasing the number of respondents, from 1,200 to 910, the number of total responses, from 6,000 to 4,550, and the estimated total annual burden hours, from 3,000 to 2,275. (The number of responses per respondent (5), and the burden per response (0.5 hours) remain the same.) TTB has determined that, in the past, it over-estimated the number of respondents to this specific information collection.
Annual Cost to Federal Government:
$11,310
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?
No
Agency Contact:
Selina Ferguson 202 453-1039 ext. 273 selina.ferguson@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:
01/31/2024
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