Notice2025-18654
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests
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
September 25, 2025
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
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<title>Federal Register, Volume 90 Issue 184 (Thursday, September 25, 2025)</title>
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[Federal Register Volume 90, Number 184 (Thursday, September 25, 2025)]
[Notices]
[Pages 46305-46306]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18654]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
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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 October 27, 2025 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 Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#603032212014120501131512194e070f16"><span class="__cf_email__" data-cfemail="db8b899a9bafa9bebaa8aea9a2f5bcb4ad">[email protected]</span></a>, calling
(202) 927-5331, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
1. Title: Letterhead Applications and Notices Relating to Wine.
OMB Control Number: 1513-0057.
Type of Request: Extension without change of a currently approved
collection.
Description: Under the authority of chapter 51 of the Internal
Revenue Code (IRC), the Alcohol and Tobacco Tax and Trade (TTB)
regulations in 27 CFR part 24 require wine premise proprietors to
submit letterhead applications or notices to TTB when they desire to
use alternate regulatory compliance methods or procedures or when they
desire to undertake certain specified operations, particularly those
that affect the potential tax liability. In general, operations posing
a greater jeopardy to the revenue require submission of letterhead
applications subject to TTB approval, while operations posing less
jeopardy to the revenue require submission of letterhead notices that
do not require TTB pre-approval. This information collection is
necessary to ensure that proposed alternative methods or procedures and
wine operations comply with relevant laws and regulations, and do not
jeopardize the revenue.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 2,500.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,500.
Estimated Time per Response: 0.5 hour.
Estimated Total Annual Burden Hours: 1,250 hours.
2. Title: Airlines Withdrawing Stock from Customs Custody.
OMB Control Number: 1513-0074.
Type of Request: Extension without change of a currently approved
collection.
Description: In general, under chapter 51 of the IRC, distilled
spirits and wine produced in or imported into the United States are
subject to Federal excise tax, but those taxes are subject to drawback
(refund) when such products are subsequently exported from the United
States, which, under 26 U.S.C. 5214 and 5362 includes the lading of
such products as supplies on aircraft engaged in foreign flights. Also,
under 19 U.S.C. 1309, those products may be withdrawn from customs
custody without payment of tax for use as supplies on such aircraft.
Under those authorities, the TTB alcohol export 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. Accounting for such
withdrawals is necessary to protect the revenue as the collected
information allows TTB to verify export drawback claims and detect
diversion of untaxed distilled spirits and wine into the domestic
market.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 25.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 25.
Estimated Time per Response: 100 hours.
Estimated Total Annual Burden Hours: 2,500 hours.
[[Page 46306]]
3. Title: Application for Extension of Time for Payment of Tax;
Application for Installment Agreement.
OMB Control Number: 1513-0093.
Type of Request: Extension without change of a currently approved
collection.
Description: The IRC at 26 U.S.C. 6161 authorizes the Secretary of
the Treasury to grant taxpayers up to 6 months of additional time to
pay taxes due on any return required under the IRC, while 26 U.S.C.
6159 authorizes the Secretary to approve the use of installment
payments of taxes due if the Secretary determines such an agreement
will facilitate full or partial payment. Under those IRC authorities,
TTB has issued two taxpayer relief application forms, TTB F 5600.38 for
time extension requests, and TTB F 5600.31 for installment payment
agreement requests. Using the relevant form and any required supporting
documentation, an excise taxpayer regulated by TTB identifies
themselves, the specific excise tax and amount in question, their
current financial situation, and the reasons why the requested taxpayer
relief is necessary. TTB evaluates the provided information, records
its decision to approve or disapprove the requested taxpayer relief on
the submitted form, and notifies the applicant of its decision by
returning a copy of the form.
Form: TTB F 5600.31 and TTB F 5600.38.
Affected Public: Businesses or other for-profits; Individuals and
households.
Estimated Number of Respondents: 200.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1 (one).
Estimated Time per Response: 1.5 hours.
Estimated Total Annual Burden Hours: 300 hours.
4. Title: Information Collected in Support of Wine Producer Tax
Credit Transfers.
OMB Control Number: 1513-0104.
Type of Request: Extension without change of a currently approved
collection.
Description: Under the IRC at 26 U.S.C. 5041(c), importers and
domestic producers may take certain tax credits on specified quantities
of wine (including hard cider) imported or removed from their premises
during a calendar year. Also under that IRC section, domestic producers
may transfer their wine tax credits to other bonded premises that store
their wine and ship it on their instructions, provided that the
producer supplies such transferees with the information necessary to
properly determine the transferee's allowable tax credits. Under that
IRC authority, the TTB regulations in 27 CFR part 24 require wine
producers to provide such transferees with a written record containing
certain information regarding the producer, transferee, the wine, its
tax rate, its removal, and the tax credits involved. The required
information may be supplied and maintained using usual and customary
business records such as shipping invoices. The required information is
necessary to ensure that the IRC provisions regarding wine producer tax
credits and their transfer are properly applied.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 3,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 30,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 30,000 hours.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-18654 Filed 9-24-25; 8:45 am]
BILLING CODE 4810-31-P
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