Marks on Wine Containers, TTB REC 5120/3

Forms and Documents

Document Name	Status
1513-0092 Supporting Statement (2016-01-05).docx Supporting Statement A	2016-01-05

IC Document Collections

IC ID	Document Title	Status
16117	Marks on Wine Containers, TTB REC 5120/3	Modified

ICR Details

OMB Control No: 1513-0092	ICR Reference No: 201511-1513-002
Status: Historical Active	Previous ICR Reference No: 200809-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Marks on Wine Containers, TTB REC 5120/3
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 02/22/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/22/2016
	Date Received in OIRA: 02/18/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2016	6 Months From Approved
Responses	10,506	0	0
Time Burden (Hours)	1	0	0
Cost Burden (Dollars)	0	0	0

---

Abstract: Under the authority of the IRC at 26 U.S.C. 5357, 5368, 5388, and 5662, the TTB regulations require that proprietors identify wine kept on bonded premises with certain marks or labels placed on containers, such as tanks, barrels, bins, pallets, and cases, and that proprietors label wine bottles and other consumer containers with certain information, such as brand name, type of wine, and alcohol content, prior to removal for consumption or sale. While the marking and labeling of wine containers by proprietors is a usual and customary business practice, the regulatory requirements to display these marks and labels are necessary to protect the revenue. The marks on tanks, barrels, bins, pallets, cases, and other containers identify the content of the containers to protect the Federal government’s revenue interest prior to removal of the wine from bonded premises. The accurate labeling of wine bottles and other consumer containers identifies the wine at the time of its removal from bond coverage and thereby helps to ensure that the correct Federal excise tax will be collected.

Emergency Justfication: The OMB approval of this information collection inadvertently lapsed due to the retirement of key personnel, and the non-approved status of this information collection was only recently discovered by replacement personnel. Emergency reinstatement of this information collection is required because this collection is included in 27 CFR 24.257, which will be proposed for amendment in a pending short-deadline rulemaking project.

---

Authorizing Statute(s): US Code: 26 USC 5357 Name of Law: Internal Revenue Code
   US Code: 26 USC 5368 Name of Law: Internal Revenue Code
   US Code: 26 USC 5388 Name of Law: Internal Revenue Code
   US Code: 26 USC 5662 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

---

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

---

Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

---

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

IC Title	Form No.	Form Name
Marks on Wine Containers, TTB REC 5120/3

---

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	10,506	0	0	10,505	0	1
Annual Time Burden (Hours)	1	0	0	0	0	1
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:

---

Annual Cost to Federal Government: $0

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

---

Common Form ICR:  No

---

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: 02/18/2016

---