1513-0083_ss[1]

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DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

Supporting Statement - Information Collection Request

OMB Control Number 1513-0083

TTB F 5000.24 Excise Tax Return

A. JUSTIFICATION

1. What are the circumstances that make this collection of information necessary and what legal or administrative requirements necessitate the collection?

TTB is responsible for the collection of the excise taxes on distilled spirits, wine,

beer, cigars, cigarettes, chewing tobacco, snuff, and cigarette papers and tubes

imposed by 26 U.S.C., Chapters 51 and 52. 26 U.S.C. 5061(a) and 26 U.S.C. 5703(b) require that TTB collect these taxes on the basis of a return.

The following sections of 27 CFR prescribe the use of TTB F 5000.24, Excise Tax Return:

19.515, 19.519, 19.520, 19.522, 19.523, 19.525, 19.565, 19.703,

24.271, 24.273, 24.275, 24.277, 24.278, 24.279,

25.160, 25.163, 25.164, 25.175, 25.224, 25.284,

40.162, 40.165, 40.165a, 40.167, 40.355, 40.357,

44.67, and

45.36.

TTB F 5000.24 is used to document the collection of taxes. Each excise taxpayer

must complete the form for each tax return period and submit it with their payment. Or in the case of electronic funds transfer, they must transfer their payment and complete the form and submit it separately to TTB.

2. How, by whom and for what purpose is this information used?

The information requested on the return is necessary to establish the taxpayer's

identity, the amount and type of taxes due, and the amount of payments made. TTB has used and will continue to use this information to determine whether the taxpayer has paid the correct amount of tax and to take additional action, such as collection or refund, where the amount paid does not equal the amount that should be or is shown on the return. TTB examines each return at least once. Additional examination is often performed by TTB during on‑site examinations of the taxpayer.

3. To what extent does this collection of information involve the use of automated, electronic, mechanical, or other technological collection techniques or other forms of information technology? What consideration is given to use information technology to reduce burden?

TTB F 5000.24 is available on the TTB website at www.ttb.gov and may be filled out online.

4. What efforts are used to identify duplication? Why can’t any similar

Information already available be used or modified for use for the purposes

described in Item 2 above?

The information required on TTB F 5000.24 is minimal and is unique to a particular period of time for each taxpayer. The Federal excise tax on alcohol and tobacco is collected only by TTB, and this information is not available from other sources.

5. If this collection of information impacts small businesses or other small

entities, what methods are used to minimize burden?

This information collection does not have a significant impact on a substantial

number of small businesses or other small entities. However, TTB allows small wineries with tax payments of less than $1,000 annually to file one return each year, instead of semimonthly returns.

6. What consequences to Federal program or policy activities and what, if any, technical or legal obstacles to reducing burden will occur if this collection is not conducted or is conducted less frequently?

The return is essential to TTB's collection responsibilities. The absence of this

information would seriously jeopardize TTB's excise tax collection on alcohol and tobacco which amount to over $13 billion each year. Furthermore, if this form were not used or used less frequent, TTB would not have the ability to identify tax payments or identify them too late which would result in an increased in cost for both the taxpayer and TTB to resolve discrepancies. This form eliminates the substantial costs which would be incurred by both the taxpayer and TTB to resolve unidentified payments of tax.

7. Are there any special circumstances associated with this information collection?

There are no special circumstances associated with this collection.

8. What effort was made to notify the general public about this collection of information?

A 60-day notice was published in the Federal Register (73 FR 64397) on Wednesday, October 29, 2008. The notice solicited comments from the general public. TTB received no comments in response to this notice.

9. What decision was made to provide any payment or gift to respondents, other than reenumeration of contractors or grantees?

No payment or gift is associated with this collection.

10. What assurance of confidentiality was provided to respondents and what was the basis for the assurance in statute, regulations, or agency policy?

No specific assurance of confidentiality is provided on this form; however, the confidentiality of the information collected on this form is protected by 26 U.S.C. 6103.

11. What justification is there for questions of a sensitive nature?

We ask no questions of a sensitive nature.

12. What is the estimated hour burden of this collection of information?

There are 7133 respondents (4162 file annually, 677 file quarterly, and 2294 file semi-monthly) and 64,220 responses:

Respondents Responses

4,162 X 1 = 4,162

677 X 4 = 2,708

2,294 X 25 = 57,350

7,133 64,220.

It takes 45 minutes to complete this form. The total annual burden hours are 48,166.

13. What is the estimated total annual cost burden to respondents or recordkeepers

resulting from this collection of information?

Clerical costs (filing, mailing, etc.) $ 50,200

Other Salary (assembling and gathering

Information and competing the form) 900,000

Overhead 90,000

Total $1,040,200

14. What is the annualized cost to the Federal Government?

Estimates of annual cost to the Federal government are as follows:

Printing $ 1,000

Distribution 1,000

Clerical Cost (filing) 25,000

Other Salary (examination,

Supervisory, etc.) 1,255,000

Overhead 125,500

Total $1,407,500

15. What is the reason for any program changes or adjustments reported in Items 13 or 14 of the OMB Form 83-I?

There is an adjustment reported in item 13 due to an increase from 4,691 to 7,133 in the number of respondents.

16. Outline plans for tabulation and publication for collections of information whose results will be published.

We will not publish the results of this collection.

17. If seeking approval to not display the expiration date for OMB approval of this information collection, what are the reasons that the display would be inappropriate?

We will display the expiration date of OMB approval for this collection.

18. What are the exceptions to the certification statement?

There are no exceptions to the certification statement.

B. Collections of Information Employing Statistical Methods.

This collection does not employ statistical methods.