Notice2022-15756
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Request
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 22, 2022
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 140 (Friday, July 22, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 140 (Friday, July 22, 2022)]
[Notices]
[Pages 43948-43949]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-15756]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Request
AGENCY: Departmental Offices, Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before August 22, 2022 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#08585a49487c7a6d697b7d7a71266f677e"><span class="__cf_email__" data-cfemail="fdadafbcbd898f989c8e888f84d39a928b">[email protected]</span></a>, calling
(202) 622-1035, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
1. Title: Letterhead Applications and Notices Relating to Wine.
OMB Number: 1513-0057.
Form Number: TTB REC 5120/2.
Abstract: The Internal Revenue Code (IRC) authorizes the Secretary
of the Treasury (the Secretary) to issue regulations regarding certain
aspects of wine production and treatment, and it imposes standards for
natural and agricultural wines, the cellar treatment of natural wine,
and the labeling of wines. See 26 U.S.C. chapter 51. Under those
authorities, the TTB regulations in 27 CFR part 24 require wine
premises proprietors to submit letterhead applications or notices to
TTB before or when undertaking certain operations. TTB requires such
applications or notices when proprietors propose to use alternate
compliance methods or when they propose or undertake certain
operations, particularly those that affect the kind, tax rate, or
volume of wine produced or removed. TTB uses the collected information
to ensure that the proposed alternative method or wine operations
comply with relevant laws and regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 2,000.
Estimated Time Burden: 30 minutes.
Estimated Total Burden: 1,000 hours.
2. Title: Airlines Withdrawing Stock from Customs Custody.
OMB Number: 1513-0074.
Form Number: TTB REC 5620/2.
Abstract: While domestic and imported distilled spirits and wine
are usually subject to Federal excise tax, the IRC allows the removal
of such products without payment of tax in some circumstances, for
example, for use on certain aircraft. See 26 U.S.C. 5214 and 5362
Airlines also may withdraw such products from customs custody without
payment of tax for use as supplies on aircraft engaged in foreign
flights. See 19 U.S.C. 1309. Under those authorities, the TTB
regulations in 27 CFR part 28 require airlines to account for distilled
spirits and wine withdrawn from their stocks held in customs custody at
airports for use as supplies on aircraft engaged in foreign flights.
The collected information is necessary to ensure that the tax
provisions of the IRC are appropriately applied as it allows TTB to
account for withdrawals of untaxed distilled spirits and wine.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 25.
Estimated Responses per Respondent: 1 (one).
Estimated Number of Responses: 25.
Estimated Time Per-Response Burden: 100 hours.
Total Burden: 2,500 hours.
3. Title: Applications for Extension of Time for Payment of Tax;
Applications for Installment Agreement.
OMB Number: 1513-0093.
Form Number: TTB F 5600.31 and TTB F 5600.38.
Abstract: The IRC authorizes the Secretary to allow installment
payments of taxes due under the IRC if such payments will facilitate
full or partial payment, and it allows the Secretary to grant taxpayers
up to 6 months of additional time to pay such taxes. See 26 U.S.C. 6159
and 6161. Under those IRC authorities, TTB has issued application forms
TTB F 5600.31 for installment payment requests and TTB F 5600.38 for
time extension requests for use by the Federal taxpayers. Using the
relevant form and supporting documentation, a taxpayer identifies
themselves, the specific excise tax and amount in question, their
current financial situation, and the reasons why the requested
installment payment plan or time extension is necessary. The collected
information is necessary to ensure that the tax relief provisions of
the IRC are properly applied.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 200.
Estimated Time Per-Response Burden: 1.5 hours.
Estimated Total Burden: 300 hours.
4. Title: Information Collected to Support Transfer of Wine Tax
Credits.
OMB Number: 1513-0104.
Form Number: TTB REC 5120/11.
Abstract: Under the IRC, certain wine producers are eligible for
tax credits, based on the amount of wine produced and its alcohol
content, which they may take to reduce the Federal excise tax they pay
on wines (including hard ciders) removed from their premises during a
calendar year. In addition, producers can transfer their tax credit to
other bonded wineries and bonded
[[Page 43949]]
warehouses (``transferees'') that store their wine and ship it on their
instructions. See at 26 U.S.C. 5041(c). Under the TTB regulations in 27
CFR part 24, and specific to this collection, a transferee uses
information provided by the wine producer to take the appropriate tax
credit on behalf of the producer, and the producer uses the information
to monitor its own tax payments to ensure it does not exceed the
authorized credits. During field audits, TTB uses the collected
information to verify excise tax computations, and to ensure that wines
claimed for this credit were lawfully produced, stored, shipped, and
transferred. As such, the collected information is necessary to ensure
the tax provisions of the IRC are appropriately applied.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 3,000.
Estimated Time Per-Response Burden: 1 hour.
Estimated Total Burden: 30,000.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-15756 Filed 7-21-22; 8:45 am]
BILLING CODE 4810-31-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on July 22, 2022.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.