Change in Bond (Consent of Surety)

Forms and Documents

Document Name	Status
Form TTB F 5000.18 Change in Bond (Consent of Surety) Form and Instruction	Modified
PONL Screen Shots - Upload of TTB F 5000.18.docx Supplementary Document	2018-11-20
1513-0013 Supporting Statement (11-2018).docx Supporting Statement A	2018-11-19

IC Document Collections

IC ID	Document Title	Status
15961	Change in Bond (Consent of Surety) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0013	ICR Reference No: 201811-1513-010
Status: Active	Previous ICR Reference No: 201507-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 71 - 1/10
Title: Change in Bond (Consent of Surety)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/30/2019
	Date Received in OIRA: 11/30/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2022	36 Months From Approved	02/28/2019
Responses	120	0	2,000
Time Burden (Hours)	120	0	2,000
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and 5711, requires certain alcohol and tobacco industry proprietors to post a bond in conformity with regulations issued by the Secretary of the Treasury (Secretary) to ensure payment by the bonding company of Federal excise taxes due on alcohol or tobacco products should a proprietor default. When circumstances of a proprietor's operation change from the original bond agreement, the TTB regulations authorized under those IRC sections allow the proprietor to complete form TTB F 5000.18, Change in Bond (Consent of Surety), in lieu of obtaining a new bond. Once executed by the proprietor and an approved surety company, the form is filed with TTB, which retains it as long as the revised bond agreement remains in force.

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Authorizing Statute(s): US Code: 26 USC 5354, 5401, & 5711 Name of Law: Internal Revenue Code
   US Code: 26 USC 5114, 5173, 5272 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:
	83 FR 42975	08/24/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 61042	11/29/2018
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Change in Bond (Consent of Surety)	TTB F 5000.18	Change in Bond (Consent of Surety)

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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	120	2,000	0	0	-1,880	0
Annual Time Burden (Hours)	120	2,000	0	0	-1,880	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: Previously reported amendments to the Internal Revenue Code (IRC) have exempted many small alcohol beverage industry proprietors from the IRC's provisions requiring submission of a bond and thus the need to submit changes to bonds on form TTB F 5000.18. Therefore, due to changes in agency estimates resulting from the decrease in the number of alcohol beverage industry proprietors submitting TTB F 5000.18, TTB is decreasing this information collection’s estimated number of respondents from 2,000 to 120. This results in a corresponding decrease in the collection’s estimated number of annual responses, from 2,000 to 120, and a decrease in its estimated annual burden hours, from 2,000 to 120.

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Annual Cost to Federal Government: $1,620

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: 11/30/2018

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