Distilled Spirits Bond

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
179500	Distilled Spirits Bond		Modified

ICR Details

OMB Control No: 1513-0125	ICR Reference No: 201612-1513-008
Status: Historical Inactive	Previous ICR Reference No: 201308-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: PATH (Bonds) 8/9
Title: Distilled Spirits Bond
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/30/2016
OIRA Conclusion Action: Preapproved	Conclusion Date: 12/29/2016
	Date Received in OIRA: 12/22/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2017	6 Months From Approved	04/30/2017
Responses	716	0	1,000
Time Burden (Hours)	716	0	1,000
Cost Burden (Dollars)	0	0	0

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Abstract: TTB F 5110.56 is used by proprietors of Distilled Spirits Plants (DSPs) and Alcohol Fuel Plants (AFPs) to file bond coverage with TTB. Using this form, these proprietors may file coverage and/or withdraw coverage for one plant or multiple plants. With this form proprietors of DSPs may also provide operations coverage for adjacent wine cellars. The bond may be secured through a surety company or it may be secured with collateral (cash, Treasury Bonds or Treasury Notes). The bond protects the revenue by ensuring adequate assets are available to pay tax liabilities

Emergency Justfication: This information collection is being revised in relation to a TTB temporary rule that we are issuing in response to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act; Division Q of Pub. Law 114–113). This rulemaking implements section 332 of the PATH Act, which amends the Internal Revenue Code to change Federal excise tax return due dates and remove bond requirements for certain eligible taxpayers. These statutory changes are effective January 1, 2017, and as a result, TTB is requesting emergency approval of this revised information collection.

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Authorizing Statute(s): US Code: 26 USC 5181 Name of Law: Internal Revenue Code
   US Code: 26 USC 5173 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: PL: Pub.L. 114 - 113 332 (Div. Q) Name of Law: PATH Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC30	Final or interim final rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Distilled Spirits Bond	TTB F 5110.56, PONL Screen Shots

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	716	1,000	-284	0	0	0
Annual Time Burden (Hours)	716	1,000	-284	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: TTB is adjusting the burden hours to reflect a decrease in the number of submissions of TTB F 5110.56 as a result of the new bond exemption under the IRC at 26 U.S.C. 5551(d), as amended by the PATH Act.

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Annual Cost to Federal Government: $3,575

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: 12/22/2016

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