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OMB Control No: 1513-0061	ICR Reference No: 201912-1513-005
Status: Historical Active	Previous ICR Reference No: 201607-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 76 - 3/7
Title: Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)
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: 03/05/2020
	Date Received in OIRA: 01/30/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2023	36 Months From Approved	03/31/2020
Responses	3,800	0	3,778
Time Burden (Hours)	1,900	0	1,890
Cost Burden (Dollars)	8,550	0	0

Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, denatured spirits (alcohol to which denaturants have been added to render it unfit for beverage purposes) may be withdrawn from distilled spirits plants free of tax for nonbeverage industrial purposes in the manufacture of certain personal and household products. Since it is possible to recover potable alcohol from denatured spirits and articles made with denatured spirits, the IRC at 26 U.S.C. 5271–5275 sets forth provisions relating to denatured spirits and articles made with denatured spirits. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require specially denatured spirits (SDS) dealers and manufacturers of nonbeverage products made with denatured alcohol to apply for and obtain a permit. In addition, the part 20 regulations that concern this information collection require such permit holders to submit letterhead applications and notices to TTB regarding certain changes to permit information, use of alternate methods and emergency variations from requirements, adoption or use of certain formulas, discontinuance of business, losses in transit, and requests to waive certain sample shipment and invoice requirements. The information collected implements the IRC’s statutory provisions regarding denatured spirits.

Authorizing Statute(s): US Code: 26 USC 5271 - 5275 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 5551	01/30/2020
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	3,800	3,778	22
Annual Time Burden (Hours)	1,900	1,890	10
Annual Cost Burden (Dollars)	8,550	0	8,550

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: While there are no changes to this information collection, TTB is submitting this collection as a revision as a matter of agency discretion. This information collection was previously reported as a recordkeeping requirement. However, TTB notes that this information collection consists of letterhead applications and notices submitted to TTB and, as such, this collection should be characterized as a reporting requirement, rather than as a recordkeeping requirement. Adjustments: Due to changes in agency estimates resulting from growth in the number of denatured spirits dealers and users, TTB is increasing the number of respondents and annual responses to this information from 3,778 to 3,800 (private sector respondents and responses increase from 2,519 to 2,540, and State, local and tribal government respondents and responses increase from 1,259 to 1,260). This results in an increase of 10 estimated annual burden hours, from 1,890 to 1,900 hours. TTB is also now accounting for postal and mailing supply costs to respondents for this information collection as a result of a change in agency estimates.

Annual Cost to Federal Government: $127,136

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. 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 Forster-Smith 202 453-1039 ext. 150 christopher.forster-smith@ttb.gov

View ICR - OIRA Conclusion