Brewer's Bond and Brewer's Bond Continuation Certificate; Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate

Forms and Documents

Document Name	Status
Form TTB F 5130.27 Brewer's Collateral Bond Continuation Certificate Form and Instruction	Modified
Form TTB F 5130.25 Brewer's Collateral Bond Form and Instruction	Modified
Form TTB F 5130.23 Brewer's Bond Continuation Certificate Form and Instruction	Modified
Form TTB F 5130.22 Brewer's Bond Form and Instruction	Modified
Permits Online Customer User Guide (TTB P 5020.06; 05-2015).pdf Supplementary Document	2017-08-18
1513-0015 Supporting Statement (08-2017).doc Supporting Statement A	2017-08-18

IC Document Collections

IC ID	Document Title	Status
181218	Brewer's Collateral Bond Continuation Certificate Form and Instruction	Modified
181217	Brewer's Collateral Bond Form and Instruction	Modified
181216	Brewer's Bond Continuation Certificate Form and Instruction	Modified
181214	Brewer's Bond Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0015	ICR Reference No: 201708-1513-009
Status: Active	Previous ICR Reference No: 201702-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 64 - 3/11
Title: Brewer's Bond and Brewer's Bond Continuation Certificate; Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/25/2017
	Date Received in OIRA: 08/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2020	36 Months From Approved	11/30/2017
Responses	652	0	652
Time Burden (Hours)	422	0	422
Cost Burden (Dollars)	0	0	0

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Abstract: Subject to the exemption in IRC at 26 U.S.C. 5551(d) for brewers eligible to pay excise taxes on an annual or quarterly basis, the IRC at 26 U.S.C. 5401(b) requires brewers to provide a bond to protect the revenue. The Brewer’s Bond, TTB F 5130.22, is a contract between the brewer and an authorized surety company to provide such a bond. In lieu of a surety bond, under the IRC at 26 U.S.C. 7101, brewers may furnish certain United States securities, cash, or cash equivalent as collateral to protect the revenue. The Brewer’s Collateral Bond, TTB F 5130.25, is the form used to file such collateral bonds. Also under the IRC at 26 U.S.C. 5401(b), brewers’ bonds expire every four years. Instead of filing a new bond, a brewer may furnish a continuation certificate to extend the term of the bond, using the Brewer’s Bond Continuation Certificate, TTB F 5130.23, or the Brewer’s Collateral Bond Continuation Certificate, TTB F 5130.27, as appropriate.

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Authorizing Statute(s): US Code: 26 USC 5401 and 7101 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:
	82 FR 26837	06/09/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 41308	08/30/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Brewer's Bond Continuation Certificate	TTB F 5130.23, None	Brewer's Bond Continuation Certificate ,   Permits Online - Original Brewer's Application
Brewer's Bond	TTB F 5130.22, None	Brewer's Bond ,   Permits Online - Original Brewery Application
Brewer's Collateral Bond Continuation Certificate	TTB F 5130.27, None	Brewer's Collateral Bond Continuation Certificate ,   Permits Online - Original Brewery Application
Brewer's Collateral Bond	TTB F 5130.25, None	Brewer's Collateral Bond ,   Permits Online - Original Brewery Application

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ICR Summary 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	652	652	0	0	0	0
Annual Time Burden (Hours)	422	422	0	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:

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Annual Cost to Federal Government: $700

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 08/30/2017

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