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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction	New	Repair queued
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction	New	Repair queued
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction	New	Available
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction	New	Repair queued
Form 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	Form and Instruction	Unchanged	Available
Form 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	Form and Instruction	Unchanged	Available
1513-0054 FR Notice Revision.pdf	Supplementary Document	Uploaded 2008-06-11	Available
1513-0054 Law and Reg.doc	Supplementary Document	Uploaded 2007-10-10	Available
1513-0054 FR Notice.pdf	Supplementary Document	Uploaded 2007-10-10	Available
Revision of 1513-0054 SS (5-2008).doc	Supporting Statement A	Uploaded 2008-05-21	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
185019	Collection Information Statement for Businesses	Form and Instruction	New
185018	Collection Information Statement for Businesses	Form and Instruction	New
185017	Collection Information Statement for Individuals	Form and Instruction	New
185016	Collection Information Statement for Individuals	Form and Instruction	New
182307	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	Form and Instruction	Unchanged
16042	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	Form and Instruction	Unchanged

ICR Details

OMB Control No: 1513-0054	ICR Reference No: 200805-1513-003
Status: Historical Active	Previous ICR Reference No: 200710-1513-003
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 the Alcohol and Tobacco Tax and Trade Bureau
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: 08/30/2008
	Date Received in OIRA: 07/25/2008
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2011	01/31/2011	01/31/2011
Responses	60	0	40
Time Burden (Hours)	140	0	80
Cost Burden (Dollars)	0	0	0

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Abstract: TTB F 5640.1 is used by persons who wish to compromise criminal and/or civil penalties for violations of the IRC. If accepted, the offer in compromise is a settlement between the government and the party in violation in lieu of legal proceedings or prosecution. If the party is unable to pay the offer in full, TTB F 5600.17 and 5600.18 are use to gather financial information to develop an installment agreement to allow the party to pay without incurring a financial hardship.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 65646	11/21/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 43281	07/24/2008
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 6

table that charts list of burden

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
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	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	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

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ICR Summary of Burden

table that charts list 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	60	40	0	20	0	0
Annual Time Burden (Hours)	140	80	0	60	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a Program Change, burden increase because we added 2 forms to this collection. The added forms are filed only when the Offer In Compromise (OIC) form is filed, in conjunction with the OIC form. When the OIC is established one of the added forms are completed by those who are unable to pay in full.

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Annual Cost to Federal Government: $11,297

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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: 07/25/2008

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