Application for Extension of Time for Payment of Tax

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5600.38 Application for Extension of Time for Payment of Tax	Form and Instruction	Modified	Available
1513-0093-SupportingStatement (07-2019).doc	Supporting Statement A	Uploaded 2019-07-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16119	Application for Extension of Time for Payment of Tax	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0093	ICR Reference No: 201904-1513-003
Status: Active	Previous ICR Reference No: 201605-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 73 - 16/18
Title: Application for Extension of Time for Payment of Tax
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: 10/03/2019
	Date Received in OIRA: 07/31/2019
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2022	36 Months From Approved	10/31/2019
Responses	30	0	30
Time Burden (Hours)	8	0	8
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 6161 authorizes the Secretary of the Treasury to grant taxpayers up to 6 months of additional time to pay taxes on any return required under the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued form TTB F 5600.38, which taxpayers complete to apply for an extension of time to pay excise taxes collected by TTB. A taxpayer uses that form to identify themselves and the specific excise tax for which an extension of time for payment is requested, and to explain the reasons why the tax payment cannot be made on time. TTB uses the information collected on the form and in any attachments to evaluate the extension request, and it notifies the taxpayer of its decision regarding the extension request by returning a copy of the approved or disapproved form to the taxpayer.

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Authorizing Statute(s): US Code: 26 USC 6161 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:
	84 FR 11867	03/28/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 37391	07/31/2019
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
Application for Extension of Time for Payment of Tax	TTB F 5600.38	Application for Extension of Time for Payment of Tax

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ICR Summary of Burden

table that charts list 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	30	30	0	0	0	0
Annual Time Burden (Hours)	8	8	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: $150

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.     No

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.     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: 07/31/2019

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