TTB is responsible for the collection
of Federal excise taxes on firearms, ammunition, distilled spirits,
wine, beer, tobacco products, and cigarette papers and tubes, and
the collection of special occupational taxes related to tobacco
products and cigarette papers and tubes. The Internal Revenue Code
(IRC) requires that these excise and special occupational taxes be
collected on the basis of a return and requires taxpayers to
maintain records that support the information in the return. The
IRC also allows for the filing of claims for the abatement or
refund of taxes under certain circumstances, and the IRC requires
claimants to maintain records to support such claims. The
maintenance of records is necessary to determine the appropriate
tax liability, verify computations on tax returns, determine the
adequacy of bond coverage, and verify the correctness of claims and
other adjustments to tax liability.
Program Changes: As for program
changes to 1513–0088, in the final rule discussed in Question 1,
TTB is removing the information collection contained in 27 CFR
27.48, related to alcohol beverage imports and 27 CFR 41.81,
related to imports of tobacco products and cigarette papers and
tubes, from this information collection approval and placing those
sections under revised OMB control number 1513–0064. In addition, a
three-year retention requirement will be stated in amended 27 CFR
26.276 and 27.137, which will be listed under both 1513–0064 and
1513–0088. By themselves, these program changes do not alter the
burden associated with this collection since the amendments do not
alter the estimated number of respondents to the collection. Also,
because most supporting records maintained and retained under the
information are usual and customary records kept during the normal
course of business, these changes have no measurable effect on the
estimated burden hours associated with this information collection.
Adjustments: As noted above, the program changes associated with
this information collection do not otherwise effect the
collection’s estimated burden. However, TTB is revising the burden
estimate to reflect more accurately the number of respondents and
responses to this information collection and the resulting burden
hours associated with it, as described below: In TTB’s previous
information collection approval request for 1513–0088, TTB stated
that there were an estimated 503,921 respondents, each making 1
response annually, for a total of 503,921 estimated annual
responses. TTB further stated that the estimated time burden for
each response was one hour, for a total estimated annual burden of
503,921 hours. However, this previous burden estimate confused
“respondents” and “responses,” and each response to the information
collection requirements approved under 1513–0088 was treated as if
it came from a unique respondent. Because TTB regulates
approximately 65,000 unique entities—producers, importers,
exporters, and certain wholesalers of alcohol beverage and
non-beverage products, tobacco products and cigarette papers and
tubes, or firearms and ammunition). So, the burden estimate
associated with information collection control number 1513–0088
should state that TTB estimates there an estimated 65,000
respondents making an average of 8 responses per year, for a total
of 520,000 annual responses, at a time burden of 1 hour per
response, for a total of 520,000 estimated hours of burden.
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.
1513-0088 Supporting Statement Ver.2 (ITDS final rule).docx
1513-0088 Laws and Regs Listing (2016-06-16).doc
Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24)