Offer in Compromise of liability incurred under the provisions of Title 26 U.S.C. enforced and administered by TTB; Collection Information Statement (CIS) for Individuals; CIS for Businesses

Forms and Documents

Document Name	Status
Form TTB F 5600.18 Collection Information Statement for Businesses Form and Instruction	Removed
Form TTB F 5600.18 Collection Information Statement for Businesses Form	Modified
Form TTB F 5600.17 Collection Information Statement for Individuals Form and Instruction	Removed
Form TTB F 5600.17 Collection Information Statement for Individuals Form	Modified
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	Modified
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	Modified
1513-0054 SS (09-30-2014)_30SEP2014_REV.doc Supporting Statement A	2014-09-30

IC Document Collections

IC ID	Document Title	Status
185019	Collection Information Statement for Businesses Form and Instruction	Removed
185018	Collection Information Statement for Businesses Form	Modified
185017	Collection Information Statement for Individuals Form and Instruction	Removed
185016	Collection Information Statement for Individuals Form	Modified
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	Modified
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	Modified

ICR Details

OMB Control No: 1513-0054	ICR Reference No: 201409-1513-006
Status: Historical Active	Previous ICR Reference No: 201107-1513-004
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 TTB; Collection Information Statement (CIS) for Individuals; CIS for Businesses
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/20/2015
	Date Received in OIRA: 09/30/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2018	36 Months From Approved	11/30/2015
Responses	60	0	60
Time Burden (Hours)	140	0	140
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 used 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): US Code: 26 USC 7122 Name of Law: United States Code
  

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:
	79 FR 41357	07/15/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 57655	09/25/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

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
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
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
Collection Information Statement for Businesses	TTB F 5600.18	Collection Information Statement for Businesses

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ICR Summary 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	60	0	0	0	0
Annual Time Burden (Hours)	140	140	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: Adjustments have been made to information collection instruments to combine burden associated with TTB F 5600.18 and 5600.17. There is no change to the burden or collection instruments.

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Annual Cost to Federal Government: $9,370

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

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: 09/30/2014

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