Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1513-0060 Supporting Statement (2016-03-28).docx	Supporting Statement A	Uploaded 2016-03-28	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
44547	Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Public Sector)		Modified
16054	Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Private Sector)		Modified

ICR Details

OMB Control No: 1513-0060	ICR Reference No: 201603-1513-011
Status: Historical Active	Previous ICR Reference No: 201301-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 57 - 09/19
Title: Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)
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: 06/03/2016
	Date Received in OIRA: 03/31/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2019	36 Months From Approved	06/30/2016
Responses	400	0	3,333
Time Burden (Hours)	200	0	1,666
Cost Burden (Dollars)	0	0	0

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Abstract: Tax-free alcohol is used for nonbeverage purposes in scientific research, for medicinal uses, and for other purposes by educational organizations, hospitals, clinics, laboratories, and similar institutions, and by State, local, and tribal governments. Use of tax-free alcohol is regulated to prevent illegal diversion to beverage use and for public safety. The applications, notices, and source records required by this information collection protect the revenue, help prevent and detect diversion, and ensure lawful use of tax-free alcohol.

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Authorizing Statute(s): US Code: 26 USC 5214 Name of Law: Internal Revenue Code
   US Code: 26 USC 5271 - 5275 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:
	81 FR 1679	01/13/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 18692	03/31/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Private Sector)
Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Public Sector)

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ICR Summary of Burden

table that charts list 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	400	3,333	0	0	-2,933	0
Annual Time Burden (Hours)	200	1,666	0	0	-1,466	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: There are no program changes associated with this collection. As for adjustments, TTB is decreasing the burden estimate for this information collection. In the past, TTB has reported the burden for this collection based on the assumption that all or the great majority of tax-fee alcohol user permit holders would file one letterhead application or notice per year. These permit holders currently number 4,986. However, recent experience and a computer inquiry shows that only a small portion of such permit holders annually file a letterhead application or notice approved under this information collection. Therefore, TTB is decreasing the estimated number of annual respondents and responses to 400 and the resulting annual burden hours to 200.

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Annual Cost to Federal Government: $3,000

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: 03/31/2016

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