Under the authority of the IRC at 26
U.S.C. 5362, 5367, 5369, 5370, and 5555, the TTB regulations
require wineries, taxpaid wine bottling houses, and vinegar plants
to keep usual and customary business records relating to wine,
including purchase invoices, sales invoices, and internal records,
in order to document their use of authorized materials and
processes and their production and processing, packaging, storing,
and shipping operations. The requirements to keep such records are
necessary to protect the revenue. TTB routinely inspects these
records to ensure the proper payment of Federal wine excise taxes
by these businesses and to ensure that wine is produced, packaged,
stored, shipped, and transferred in accordance with the applicable
Federal laws and regulations.
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.