The Internal Revenue Code (IRC) at 26
U.S.C. 6061 provides that any return, statement, or other document
submitted under the IRC’s provisions must be signed in accordance
with the forms or regulations prescribed by the Secretary. Also,
the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C.
204(c) authorizes the Secretary to prescribe the manner and form of
applications for basic permits issued under the Act. Under those
authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB)
regulations require individuals signing documents and forms filed
with TTB on behalf of an applicant or principal to have specific
authority to do so. As such, applicants and principals use TTB F
5000.8 to delegate such authority to a designated individual and to
report that delegation to TTB. Many documents and forms submitted
to TTB are legally binding and have penalties for omissions or
falsification, and TTB uses the collected information to determine
who legally represents an applicant or permittee doing business
with the agency.
US Code:
26
USC 6061 Name of Law: Internal Revenue Code
US Code: 27
USC 204(c) Name of Law: Federal Alcohol Administration Act
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.