View Information Collection Request (ICR) Package

OMB Control No: 1513-0005	ICR Reference No: 201612-1513-001
Status: Historical Inactive	Previous ICR Reference No: 201602-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: PATH (Bonds) 1/9
Title: Letterhead Applications and Notices Filed by Brewers, TTB REC 5130/2; and Brewer's Notice, TTB F 5130.10
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 12/30/2016
OIRA Conclusion Action: Preapproved	Conclusion Date: 12/29/2016
	Date Received in OIRA: 12/22/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2017	6 Months From Approved	08/31/2019
Responses	39,440	0	35,184
Time Burden (Hours)	32,092	0	29,320
Cost Burden (Dollars)	0	0	0

Abstract: The Internal Revenue Code (IRC) requires brewers to file a notice of intent to operate a brewery. TTB F 5130.10, the Brewer’s Notice, collects information similar to that collected on a permit application and, when approved by TTB, is a brewer's authorization to operate. The brewer shall maintain the approved Brewer's Notice and all associated documents at the brewery premises, in complete and current condition, readily available for inspection by an appropriate TTB officer. The regulations also require that a brewer submit a letterhead application or notice to conduct certain activities, such as to vary from regulatory requirements or to alternate brewery premises. Letterhead applications and notices are necessary to identify brewery activities so that TTB may ensure that proposed operations would comply with the IRC and would not jeopardize Federal revenue.

Emergency Justfication: This information collection is being revised in relation to a TTB temporary rule that we are issuing in response to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act; Division Q of Pub. Law 114–113). This rulemaking implements section 332 of the PATH Act, which amends the Internal Revenue Code to change Federal excise tax return due dates and remove bond requirements for certain eligible taxpayers. These statutory changes are effective January 1, 2017, and as a result, TTB is requesting emergency approval of this revised information collection.

Authorizing Statute(s): US Code: 26 USC 5411, 5412 Name of Law: Internal Revenue Code
   US Code: 26 USC 5401 Name of Law: Internal Revenue Code
   US Code: 26 USC 5414, 5415, 5417 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: PL: Pub.L. 114 - 113 332 (Div. Q) Name of Law: PATH Act

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC30	Final or interim final rulemaking

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

Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Brewer's Notice (Bond Exemption Applications)
Brewer's Notice (PONL/electronic)
Brewer's Notice (Paper)	PONL Screen Shot, TTB F 5130.10
Letterhead Applications and Notices

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Adjustment in Estimate
Annual Number of Responses	39,440	35,184	1,652	2,604
Annual Time Burden (Hours)	32,092	29,320	1,652	1,120
Annual Cost Burden (Dollars)	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: No

Burden Reduction Due to:

Short Statement: As described above, TTB is making program changes associated with this information collection to implement the bond exemption under the PATH Act. TTB is amending its regulations to provide that an applicant or existing brewer must state on TTB Form 5130.10 whether the proprietor is exempt from bond requirements. As for adjustments, since the last submission of this information collection, the number of brewers regulated by TTB has increased from 5,864 to 6,298, resulting in an increase in the number of respondents, responses, and total annual burden hours associated with this collection. The total annual number of respondents and burden hours will also increase by 1,651 in each of the next three years as a result of submissions of TTB Form 5130.10 by existing brewers applying for the bond exemption authorized under section 332 of the PATH Act. TTB is adding a new item to the form where the applicant or brewer selects whether the proprietor is eligible for the bond exemption, and TTB is amending one of the instructions on the form to reflect this change.

Annual Cost to Federal Government: $5,771

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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: Benjamin Birkhill 202 453-2268 benjamin.birkhill@ttb.gov

View ICR - OIRA Conclusion