View Information Collection Request (ICR) Package
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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:
1513-0054
ICR Reference No:
202503-1513-005
Status:
Active
Previous ICR Reference No:
202201-1513-005
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Title:
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses
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:
06/03/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/31/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
06/30/2028
36 Months From Approved
06/30/2025
Responses
54
0
40
Time Burden (Hours)
112
0
90
Cost Burden (Dollars)
800
0
200
Abstract:
The Internal Revenue Code (IRC) at 26 U.S.C. 7122 provides that the Secretary of the Treasury may compromise any civil or criminal case arising under the IRC, including tax liabilities, in lieu of civil or criminal action. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations require persons who wish to make an offer in compromise for violations of the IRC provisions administered by TTB to use form TTB F 5640.1 to identify themselves, the alleged liability and its statutory or regulatory source, the reasons for making the offer in compromise, the amount of the offer, and any proposed payment plan. Also, if a respondent bases an offer in compromise on their inability to pay the alleged liability in full, TTB may require individuals and businesses to submit financial information documenting that inability using TTB F 5600.17 or TTB F 5600.18, respectively. The information required under this collection is necessary to protect the revenue as it allows TTB to determine the adequacy of the offer in compromise in relation to the alleged violations of the statutory provisions of the IRC and to develop a payment plan if the individual or business is unable to immediately pay an accepted offer in compromise in full.
Authorizing Statute(s):
US Code:
26 USC 7122
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:
89 FR 94871
11/29/2024
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 14190
03/28/2025
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
Collection Information Statement for Businesses
TTB F 5600.18
Collection Information Statement for Businesses
Collection Information Statement for Individuals
TTB F 5600.17
Collection Information Statement for Individuals
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)
TTB F 5640.1
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)
TTB F 5640.1
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau
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
54
40
0
0
14
0
Annual Time Burden (Hours)
112
90
0
0
22
0
Annual Cost Burden (Dollars)
800
200
0
0
600
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, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is increasing the overall estimated annual respondent burden associated with this collection, from 40 respondents to 80, from 40 total responses to 80, from an average of 2.25 hours per response to 2.375, and the total annual burden from 90 hours to 190. While the number of individuals responding to this collection has decreased, these overall burden adjustments result from an increase in the number of business respondents submitting IRC-based offers in compromise on form TTB F 5640.1, and an increase in the number of such respondents submitting supporting financial data on TTB F 5600.18. In addition, TTB is revising the Federal Government labor costs associated with this information collection request to more accurately reflect how this information collection is processed within TTB due to the availability of more complete data.
Annual Cost to Federal Government:
$118,388
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
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:
03/31/2025
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