Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

Forms and Documents

Document Name	Status
1513-0061 Supporting Statement (01-2020).docx Supporting Statement A	2020-01-22

IC Document Collections

IC ID	Document Title	Status
46371	Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)	Modified
16056	Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)	Modified

ICR Details

OMB Control No: 1513-0061	ICR Reference No: 201912-1513-005
Status: Active	Previous ICR Reference No: 201607-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 76 - 3/7
Title: Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)
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: 03/05/2020
	Date Received in OIRA: 01/30/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2023	36 Months From Approved	03/31/2020
Responses	3,800	0	3,778
Time Burden (Hours)	1,900	0	1,890
Cost Burden (Dollars)	8,550	0	0

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, denatured spirits (alcohol to which denaturants have been added to render it unfit for beverage purposes) may be withdrawn from distilled spirits plants free of tax for nonbeverage industrial purposes in the manufacture of certain personal and household products. Since it is possible to recover potable alcohol from denatured spirits and articles made with denatured spirits, the IRC at 26 U.S.C. 5271–5275 sets forth provisions relating to denatured spirits and articles made with denatured spirits. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require specially denatured spirits (SDS) dealers and manufacturers of nonbeverage products made with denatured alcohol to apply for and obtain a permit. In addition, the part 20 regulations that concern this information collection require such permit holders to submit letterhead applications and notices to TTB regarding certain changes to permit information, use of alternate methods and emergency variations from requirements, adoption or use of certain formulas, discontinuance of business, losses in transit, and requests to waive certain sample shipment and invoice requirements. The information collected implements the IRC’s statutory provisions regarding denatured spirits.

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Authorizing Statute(s): US Code: 26 USC 5271 - 5275 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 63716	11/18/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 5551	01/30/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)
Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

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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	3,800	3,778	0	0	22	0
Annual Time Burden (Hours)	1,900	1,890	0	0	10	0
Annual Cost Burden (Dollars)	8,550	0	0	0	8,550	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: Program changes: While there are no changes to this information collection, TTB is submitting this collection as a revision as a matter of agency discretion. This information collection was previously reported as a recordkeeping requirement. However, TTB notes that this information collection consists of letterhead applications and notices submitted to TTB and, as such, this collection should be characterized as a reporting requirement, rather than as a recordkeeping requirement. Adjustments: Due to changes in agency estimates resulting from growth in the number of denatured spirits dealers and users, TTB is increasing the number of respondents and annual responses to this information from 3,778 to 3,800 (private sector respondents and responses increase from 2,519 to 2,540, and State, local and tribal government respondents and responses increase from 1,259 to 1,260). This results in an increase of 10 estimated annual burden hours, from 1,890 to 1,900 hours. TTB is also now accounting for postal and mailing supply costs to respondents for this information collection as a result of a change in agency estimates.

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Annual Cost to Federal Government: $127,136

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.     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: 01/30/2020

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