Claims--Alcohol, Tobacco, and Firearms Taxes

ICR 202004-1513-004

OMB: 1513-0030

Federal Form Document

Forms and Documents
ICR Details
1513-0030 202004-1513-004
Active 201811-1513-006
TREAS/TTB
Claims--Alcohol, Tobacco, and Firearms Taxes
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 06/17/2020
Retrieve Notice of Action (NOA) 05/26/2020
  Inventory as of this Action Requested Previously Approved
01/31/2022 01/31/2022 01/31/2022
5,000 0 5,000
5,000 0 5,000
0 0 0

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to bond, and section 5056 and section 5705 allow for refund of tax for beer and tobacco products, respectively, withdrawn from or returned from the market.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.

US Code: 26 USC 5008, 5044, 5055, 5056 Name of Law: Internal Revenue Code
   US Code: 26 USC 5062, 5064, 5111-5114 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370, 5373(b)(3) Name of Law: Internal Revenue Code
   US Code: 26 USC 5705, 5706, 5708 Name of Law: Internal Revenue Code
   US Code: 26 USC 6402-6404, 6416, 6423 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  83 FR 42975 08/24/2018
83 FR 61402 11/29/2018
No

  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 5,000 5,000 0 0 0 0
Annual Time Burden (Hours) 5,000 5,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
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).

$82,000
No
    Yes
    No
No
No
No
No
Michael Hoover 202 453-2135 ext. 135 [email protected]

  No

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.
05/26/2020


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