Distilled Spirits Bond

Forms and Documents

Document Name	Status
Form TTB 5110.56 Distilled Spirits Bond Form and Instruction	Modified
1513-0125 Supporting Statement (11-2020)-1.docx Supporting Statement A	2020-11-19

IC Document Collections

IC ID	Document Title	Status
179500	Distilled Spirits Bond Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0125	ICR Reference No: 202010-1513-003
Status: Received in OIRA	Previous ICR Reference No: 201708-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 80 - 18/19
Title: Distilled Spirits Bond
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 11/25/2020

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2021
Responses	310	716
Time Burden (Hours)	310	716
Cost Burden (Dollars)	620	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5173 and 5181 requires distilled spirits plants (DSPs) and alcohol fuel plants (AFPs), respectively, to furnish a bond, unless exempted from doing so under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC authorities, the TTB regulations in 27 CFR part 19 require proprietors of such plants that are required to submit a bond to use TTB F 5110.56 to file with TTB either a surety bond or a collateral bond using cash or U.S. securities. Using that same form, proprietors also may withdraw coverage for one or more plants, and DSP proprietors may provide operations coverage for adjacent wine cellars. The collected information is necessary to protect the revenue as the required bonds ensure payment of any delinquent Federal alcohol excise tax liabilities.

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Authorizing Statute(s): US Code: 26 USC 5173 & 5181 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:
	85 FR 55067	09/03/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 75409	11/25/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Distilled Spirits Bond	TTB 5110.56, None, None	Distilled Spirits Bond ,   DSP Bond Section - PONL DSP Registration Application ,   AFP Bond Section - PONL AFP Application

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ICR Summary of Burden

	Total Request	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	310	716	0	0	-406	0
Annual Time Burden (Hours)	310	716	0	0	-406	0
Annual Cost Burden (Dollars)	620	0	0	0	620	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: There are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of annual respondents, responses, and burden hours associated with this information collection. In 2017, TTB reported 357 respondents to this collection and that each respondent made 2 annual responses due to the requirement to submit 2 originals of the bond form, per the form’s instructions. As a result, at 1 hour per response, the annual estimated burden previously reported for this collection was 716 hours. However, TTB has determined that, while each response requires the submission of two original forms, this constitutes only a single response that requires 1 hour to complete. Therefore, given the now estimated 310 respondents to this collection, each making 1 annual response at 1 hour per response, TTB now estimates the total annual burden for this collection is 310 hours.

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Annual Cost to Federal Government: $6,863

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.     No

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? No

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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: 11/25/2020

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