The Internal Revenue Code (IRC at 26
U.S.C. 7805 authorizes the Secretary to issue all needful
regulations to implement the IRC. Under that authority, the Alcohol
and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part
28 allow alcohol exporters to apply for prior TTB approval of
alternate methods or procedures to, or emergency variances from,
the requirements of that part, other than the giving of a bond or
the payment of tax. Such applications provide alcohol exporters
with operational flexibility and allow such exporters to meet
emergency circumstances. TTB review of such applications is
necessary to determine that the proposed alternative or variance
would not jeopardize the revenue, be contrary to any provisions of
law, or unduly hinder the effective administration of the relevant
TTB regulations.
US Code:
26
USC 7805 Name of Law: Internal Revenue Code
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.