Bond for Drawback Under 26 U.S.C. 5111

Forms and Documents

Document Name	Status
Form TTB F 5154.3 Bond for Drawback Under 26 U.S.C. 5111 Form and Instruction	Modified
1513-0116 Supporting Statement (2015-10-22).docx Supporting Statement A	2015-10-22

IC Document Collections

IC ID	Document Title	Status
16165	Bond for Drawback Under 26 U.S.C. 5111 Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0116	ICR Reference No: 201510-1513-004
Status: Historical Active	Previous ICR Reference No: 201208-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 54 - 04/04
Title: Bond for Drawback Under 26 U.S.C. 5111
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: 02/18/2016
	Date Received in OIRA: 10/30/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2019	36 Months From Approved	02/29/2016
Responses	20	0	52
Time Burden (Hours)	8	0	10
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code, at 26 U.S.C. 5111–5114, authorizes "drawback" (similar to a refund) of all but $1.00 per gallon of the Federal excise tax already paid on distilled spirits, if the spirits are subsequently used in the manufacture of certain nonbeverage products such as medicines, food products, flavors, and perfumes. Persons making such products must file claims proving their eligibility for drawback. Claims may be filed on either a monthly or a quarterly basis, and 26 U.S.C. 5114(b) authorizes the Secretary of the Treasury to require persons filing monthly claims to file a bond in order to protect the revenue. Monthly claimants file their bond using TTB F 5154.3.

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Authorizing Statute(s): US Code: 26 USC 5111 Name of Law: Internal Revenue Code
   US Code: 26 USC 5112 Name of Law: Internal Revenue Code
   US Code: 26 USC 5113 Name of Law: Internal Revenue Code
   US Code: 26 USC 5114 Name of Law: Internal Revenue 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:
	80 FR 39481	07/09/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 66976	10/30/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Bond for Drawback Under 26 U.S.C. 5111	TTB F 5154.3	Bond for Drawback Under 26 U.S.C. 5111

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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	20	52	0	0	-32	0
Annual Time Burden (Hours)	8	10	0	0	-2	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: Based on recent experience, we are decreasing the number of annual respondents to this information from 52 to 20. However, we are increasing the estimated burden per response from 12 minutes to 24 minutes to more accurately reflect the time it takes a respondent to complete the form. With the decrease in the number of respondents, and the increase in the response time per form, the resulting annual burden is 8 hours, an overall decrease of 2.4 hours from previous estimates. This reduction in the annual number of respondents and burden hours is due to the number of respondents who formerly filed drawback claims on a monthly basis, which requires a bond, who are now filing such claims on a quarterly basis, which does not require a bond.

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Annual Cost to Federal Government: $160

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: 10/30/2015

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