Under the authority of the Internal
Revenue Code at 26 U.S.C. 5121, the TTB regulations in 27 CFR part
31 require wholesale dealers to keep records of the receipt and
disposition of distilled spirits. As authorized at 27 CFR 31.159,
wholesale dealers may submit letterhead applications to the
appropriate TTB officer for approval of variations in the type and
format of such records, and, as authorized at 27 CFR 31.172, for
variations in the place of retention for those records. TTB review
of these variance applications is necessary in order to determine
that the variance would not unduly hinder the effective
administration of 27 CFR part 31, jeopardize the revenue, or be
contrary to any provisions of law.
US Code:
26
USC 5121 Name of Law: Internal Revenue Code
US Code: 26
USC 5555 Name of Law: Internal Revenue Code
TTB is reducing the burden
estimate for this collection. Most existing whole-sale alcohol
dealers using record types, formats, or preparation methods
(including the use of electronic recordkeeping systems) not
expressly prescribed in the TTB regulations have already applied
for and received TTB approval for variances to the relevant
recordkeeping requirements. Therefore, we are decreasing the
estimated number of annual respondents to this information
collection from 1,029 to 10 and we are reducing the resulting
annual burden hours for this collection from 515 to 5 hours.
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:
(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;
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.