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OMB Control No: 1513-0030	ICR Reference No: 202503-1513-006
Status: Historical Active	Previous ICR Reference No: 202201-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Claims--Alcohol, Tobacco, and Firearms Taxes
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: 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	5,000	0	5,600
Time Burden (Hours)	5,000	0	5,600
Cost Burden (Dollars)	2,000	0	2,240

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5044, 5056, 5064, 5370, 5705, and 5708 authorizes claims for relief of excise taxes on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes that were condemned, destroyed, lost or made unmarketable due to disaster, theft or vandalism, or that were voluntarily destroyed, returned to bond or withdrawn from the market. The IRC at 26 U.S.C. 5055, 5062, and 5706 also provides for drawback (refund) of taxes paid on such products subsequently exported outside of the United States. Additionally, the IRC at 26 U.S.C. 5111–5114, authorizes drawback of a portion of taxes paid on distilled spirits used in the manufacture of certain nonbeverage products, while 26 U.S.C. 5373(b)(3) allows credit for excise taxes on wine spirits removed from a distilled spirits plant and used in the production of wine. Additionally, under the IRC at 26 U.S.C. 6402–6404, taxpayers may file relief claims for erroneous, excessive, or overpaid excise or special occupational taxes, while 26 U.S.C. 6416 allows for credit or refund of overpaid firearms and ammunition taxes and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under those various IRC sections, claimants generally must submit their claims within 6 months of the relevant action in the form and manner that the Secretary prescribes by regulation. Under those statutory 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 paid or determined 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 legally 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:
	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

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	5,000	5,600	-600
Annual Time Burden (Hours)	5,000	5,600	-600
Annual Cost Burden (Dollars)	2,000	2,240	-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 at this time, and TTB is submitting for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of annual respondents, responses, and burden hours for this information collection request, from 5,600 to 5,000 each. The estimated time per response remains the same as previously reported, one hour.

Annual Cost to Federal Government: $174,450

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

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