Extension without change of a currently approved collection
No
Regular
11/25/2020
Requested
Previously Approved
36 Months From Approved
01/31/2021
52,870
31,555
58,157
34,711
34,365
0
The Internal Revenue Code (IRC) at 26
U.S.C. 5367 authorizes the Secretary of the Treasury to issue
regulations requiring the keeping of records and the filing of
returns related to wine cellar and bottling house operations.
Section 5555 of the IRC also generally requires any person liable
for tax under chapter 51 of the IRC to keep records, provide
statements, and make returns as the Secretary prescribes by
regulation. Under those IRC authorities, the TTB wine regulations
in 27 CFR part 24 require wine premises proprietors to file
periodic operations reports on form TTB F 5120.17. TTB uses the
collected information to verify excise tax liabilities and ensure
that respondents operate wine premises in accordance with
applicable Federal law and regulations. TTB also uses this report
to collect raw data on wine premises activity for its generalized
monthly statistical report on wine operations, which TTB makes
public on its website.
There are no program changes
associated with this information collection at this time. As for
adjustments, due to changes in agency estimates, TTB is increasing
the estimated number of annual respondents, responses, and burden
hours associated with this collection, from 6,043 respondents to
12,200, from 31,555 responses to 52,870, and from 34,710 hours to
58,157. The increase in the number of respondents, responses, and
burden hours associated with this information collection is due to
continued growth in the number of small winery premises in the
United States. In addition, due to changes in agency estimates, TTB
is decreasing the average number of annual responses submitted per
respondent, from approximately 5.22 per respondent to 4.33. The
decrease results from the increasing number of respondents filing
wine operations reports or an annual or quarterly basis, as
authorized by the TTB regulations at 27 CFR 24.300(g)(2).
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.