The Internal Revenue Code (IRC) at 26
U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the
Treasury to provide for claims for taxpayer relief from Federal
excise taxes paid on distilled spirits, wine, beer, and tobacco
products lost or destroyed by theft, disaster or some other manner,
on products voluntarily destroyed, and on products returned from
the market. The IRC at 26 U.S.C. 5044 also allows for the refund of
tax for wine returned to bond, and section 5056 and section 5705
allow for refund of tax for beer and tobacco products,
respectively, withdrawn from or returned from the market. Under 26
U.S.C. 5111–5114, the Secretary also is authorized to issue
drawback (refunds) for a portion of the excise taxes paid on
distilled spirits used in the manufacture of certain nonbeverage
products. In addition, 26 U.S.C. 6402–6404 provides that taxpayers
may file claims to request credit, refund, or abatement of
overpaid, excessive, or erroneous taxes collected, 26 U.S.C. 6416
allows for the credit or refund of overpaid firearms and ammunition
excise taxes, and 26 U.S.C. 6423 sets conditions on claims for
erroneously collected alcohol and tobacco excise taxes. Under these
authorities, TTB has issued regulations that require taxpayers to
make claims for abatement, allowance, credit, refund, or remission
of excise tax on taxable articles (alcohol, tobacco products,
firearms, and ammunition) on form TTB F 5620.8, on which they state
the reason for, and circumstances of, the claim. Taxpayers also use
this form to request drawback on excise taxes paid on distilled
spirits used in non-beverage products. This information is
necessary to protect the revenue as it allows TTB to determine if
the claim qualifies for relief. Previously, respondents mailed
paper copies of TTB F 5620.8 and its supporting documentation to
TTB's National Revenue Center (NRC) in Cincinnati, Ohio, for
processing. In response to the COVID-19 public health emergency,
which has prevented NRC personnel from reporting to their usual
workplace, TTB has established a portal on its website to allow
respondents to electronically submit claims to TTB. This web-based
portal will allow TTB to continue to timely process claims
submissions.
As for adjustments, due to
changes in agency estimates, TTB is increasing the estimated number
of overall annual respondents, responses, and burden hours for this
information collection request, from 4,600 to 5,000 each. However,
also due to changes in agency estimates, TTB is increasing the
percentage of claims filed by “Private Sector—Businesses or other
for-profits” respondents from 60 percent of the total filed to 70
percent, which increases the estimated annual respondents,
responses, and burden hours for such respondents from 2,760 to
3,500 each. As a result, TTB also is decreasing the number of
respondents, responses, and burden hours associated with the
“Individual and Household” and the “Private Sector—Not-for-profit
institutions” respondent categories from 920 to 750 each (from 20
percent to 15 percent each) of the overall totals for this
information collection request. TTB also is clarifying that this
information collection requirement is not mandatory but is required
to obtain a benefit (approval of a claim).
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.
Form TTB F 5620.8 Claims--Alcohol, Tobacco, and Firearms Taxes
Screen Shots - TTB Website Online Claims Submission Portal.docx
Claims--Alcohol, Tobacco, and Firearms Taxes