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 1513â0088, 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 1513â0064. 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 1513â0064 and 1513â0088. 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 collectionâs 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 TTBâs previous information collection approval request for 1513â0088, 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 ârespondentsâ and âresponses,â and each response to the information collection requirements approved under 1513â0088 was treated as if it came from a unique respondent.
Because TTB regulates approximately 65,000 unique entitiesâproducers, 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 1513â0088 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)