Usual and Customary Business Records Relating to Wine, TTB REC 5120/1

Forms and Documents

Document	Type	Status	Availability
1513-0115 Non-Material Change Statement (2016-01-05).docx	Justification for No Material/Nonsubstantive Change	Uploaded 2016-01-05	Available
Supporting Statement 1513-0115 (2015-10-26).docx	Supporting Statement A	Uploaded 2016-01-05	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
16163	Usual and Customary Business Records Relating to Wine		Unchanged

ICR Details

OMB Control No: 1513-0115	ICR Reference No: 201601-1513-001
Status: Historical Active	Previous ICR Reference No: 201510-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 54 - 03/04
Title: Usual and Customary Business Records Relating to Wine, TTB REC 5120/1
Type of Information Collection: No material or nonsubstantive change to 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: 02/18/2016
Terms of Clearance: OMB would like the agency to disregard the previous terms of clearance regarding this collection.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2016	12/31/2016	12/31/2016
Responses	10,970	0	10,970
Time Burden (Hours)	1	0	1
Cost Burden (Dollars)	0	0	0

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Abstract: Under 26 U.S.C. 5367, 5369, 5370, and 5555, TTB regulations require wineries, taxpaid wine bottling houses, and vinegar plants to keep usual and customary business records relating to wine, including purchase invoices, sales invoices, and internal records, in order to document the flow of ingredients and materials through fermenting, processing, packaging, storing and shipping operations. TTB routinely inspects these records to ensure the proper payment of Federal wine excise taxes by these businesses. (See the attached "Non-substantive Change Statement" regarding the terms of clearance issued for this collection.)

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Authorizing Statute(s): US Code: 26 USC 5362 Name of Law: Internal Revenue Code
   US Code: 26 USC 5367 Name of Law: Internal Revenue Code
   US Code: 26 USC 5369 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370 Name of Law: Internal Revenue Code
   US Code: 26 USC 5555 Name of Law: Internal Revenue Ciode
  

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
Usual and Customary Business Records Relating to Wine

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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	10,970	10,970	0	0	0	0
Annual Time Burden (Hours)	1	1	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: As adjustments, we are increasing the estimated number of respondents to reflect an increase in the number of regulated wine industry members. Under 5 CFR 1320.3(b)(2), we also are adjusting the reported total annual burden hours to one hour since this information collection involves usual and customary business records which would be maintained by the regulated businesses even without the regulatory requirements to keep and make these records available for TTB inspection.

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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

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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: 02/18/2016

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