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DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
Supporting Statement –Information Collection Request
OMB Control Number – 1513-0036
TTB F 5100.1 - Signing Authority for Corporate Officials
A. Justification
1. What are the circumstances that make this collection of information necessary and what legal or administrative requirements necessitate the collection? Also include the following: Align the information collection to Treasury’s Strategic Goals, Line of Business/Sub-function, and IT Investment, if one is used.
In order to establish which office or position within a corporation has been delegated the authority to sign legally binding documents in matters dealing with TTB, the Bureau asks corporations to furnish proof of these delegations. Although this information collection is not required by regulations, the form is used to identify persons or positions authorized to sign for the corporation in matters pertaining to TTB. This request is in accordance with the authority of 26 U.S.C. 6061(a).
26 U.S.C. 6061. Signing of returns and other documents
(a) General Rule. Except as otherwise provided by sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.
For this submission, TTB is requesting approval to use an electronic version of this form in a new system, Permits ON Line (PONL). PONL will allow for the electronic submission of this form.
This information collection is aligned with:
Treasury Strategic Goal: US & World Economies Perform at Full Performance
Potential.
Line of Business/Sub-function: Law Enforcement/Taxation-Substance Control.
IT Investment: Tax Major Application Systems.
2. How, by whom and for what purpose is this information used?
The
information is used by TTB personnel to ensure that only duly
authorized individuals are signing documents on behalf of the
corporation. The information
becomes part of the permit file
maintained in the National Revenue Center. TTB’s file copy of
the form is retained until the business is discontinued or the form
is canceled or superseded.
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?
We have approved and will continue to approve, on a case-by‑case basis, the use of improved information technology. We are developing a PONL system from which forms will be submitted electronically. This form will be added during Phase I of the development of PONL.
4. What efforts are used to identity duplication? Why can’t any similar information
already available be used or modified for use for the purposes described in Item 2
above?
This form is a voluntary collection of information. It involves a delegation of authority to sign documents for a specific purpose. These delegations must come from the corporation. Similar information is not available from any other source.
5. If this collection of information impacts small businesses or other small entities,
what methods are used to minimize burden?
This collection of information is voluntary, and generally is not susceptible to reduced requirements for small business.
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?
Less frequent collection of this information would pose jeopardy to the revenue. Without this information collection we would not be able to determine which office or position within a corporation has been delegated the authority to sign legally binding documents in matters dealing with TTB.
7. Are there any special circumstances associated with this information collection that would require it to be conducted in a manner inconsistent with OMB guidelines?
There are no special circumstances associated with this information collection.
8. What effort was made to notify the general public about this collection of information? Summarize the public comments that were received and describe the action taken by the agency in response to those comments.
A 60-day notice was published in the Federal Register (75 FR 39733) on Monday,
July 12, 2010. 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; however, 26 U.S.C. 6103 protects the confidentiality of the information collected on this form.
11. What justification is there for questions of a sensitive nature?
No questions of a sensitive nature are asked.
12. What is the estimated hour burden of this collection of information?
The number of corporations that complete this form increased from 1,000 to 2,200 in the past 12 month period. Each corporation filed once a year. We estimate each form requires 15 minutes to complete. With the introduction of the new PONL system, 720 of the 2,200 corporations will file using PONL and take 11 minutes to complete each form.
Paper submissions: 1,480 (respondents) X 1 (annual submissions) = 1,480 (responses) X 30 minutes (time to complete form) = 740 (burden hours)
PONL submissions: 720 (respondents - 1st 12 months) X 1 (annual submissions) = 720 (responses) X 11 minutes (time to complete form) = 7,920/60 = 132 (burden hours)
Total Burden Hours: 740 (Paper) + 132 (PONL) = 872.
13. What is the estimated total annual cost burden to respondents or recordkeepers resulting from this collection of information (excluding the value of the burden hours in Question 12 above?
There is no cost associated with this collection.
14. What is the annualized cost to the Federal government?
There is no cost to the Federal government.
15. What is the reason for any program changes or adjustments?
There is a program change and an adjustment associated with this collection. The number of respondents has increased (adjustment) in the last 12 months and, that number will decrease (program change) as a result of the reduction in the time it takes to complete and submit this form using the new PONL system.
16. Outline plans for tabulation and publication for collections of information whose results will be published.
The results of this collection of information will not be published.
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.
This collection of information does not use statistical methods.
| File Type | application/msword |
| Author | Marjorie D. Ruhf |
| Last Modified By | TTB |
| File Modified | 2010-10-27 |
| File Created | 2010-10-27 |