Brewer's Bond and Brewer's Bond Continuation Certificate; Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate

Forms and Documents

Document Name	Status
Brewer's Collateral Bond Continuation Certificate Form and Instruction	Modified
Brewer's Collateral Bond Form and Instruction	Modified
Brewer's Bond Continuation Certificate Form and Instruction	Modified
Brewer's Bond Form and Instruction	Modified
1513-0015 Supporting Statement (11-2020)-1.docx Supporting Statement A	2020-11-21
Permits Online Customer User Guide (TTB P 5020.06; 05-2015).pdf Supplementary Document	2017-08-18

IC Document Collections

IC ID	Document Title	Status
181218	Brewer's Collateral Bond Continuation Certificate Form and Instruction	Modified
181217	Brewer's Collateral Bond Form and Instruction	Modified
181216	Brewer's Bond Continuation Certificate Form and Instruction	Modified
181214	Brewer's Bond Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0015	ICR Reference No: 202010-1513-019
Status: Received in OIRA	Previous ICR Reference No: 201708-1513-009
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 80 - 2/19
Title: Brewer's Bond and Brewer's Bond Continuation Certificate; Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate
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	224	652
Time Burden (Hours)	189	422
Cost Burden (Dollars)	448	0

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Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5401(b) requires brewers to execute a bond before starting business, subject to regulations issued by the Secretary and the exemptions for certain small brewers that are eligible to pay excise taxes on an annual or quarterly basis as provided under 26 U.S.C. 5551(d). Also under that section, brewers’ bonds expire every four years, and a brewer must provide a new bond or a continuation certificate extending the terms of an existing bond. Additionally, under the IRC at 26 U.S.C. 7101 and subject to regulations prescribed by the Secretary, a brewer may furnish a surety bond under which a surety company guarantees payment of the proprietor’s unpaid tax liabilities, or a brewer may submit a collateral bond backed by United States Treasury securities or notes. Under those IRC authorities, the TTB regulations in 27 CFR part 25 require brewers to file a surety bond using TTB F 5130.22, Brewer’s Bond, or a collateral bond backed by U.S. Treasury securities, notes, or cash using TTB F 5130.25, Brewer’s Collateral Bond. To continue an existing bond, a brewer may furnish a surety bond continuation certificate using TTB F 5130.23 or a collateral bond continuation certificate using TTB F 5130.27, as appropriate. The collected information is necessary to protect the revenue as the required bonds ensure payment of any delinquent excise tax liabilities.

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Authorizing Statute(s): US Code: 26 USC 5401 and 7101 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: 4

IC Title	Form No.	Form Name
Brewer's Bond Continuation Certificate	None, TTB F 5130.23	Permits Online Brewer's Bond Information Screens ,   Brewer's Bond Continuation Certificate
Brewer's Bond	None, TTB F 5130.22	Permits Online - Brewer's Bond Information Screens ,   Brewer's Bond
Brewer's Collateral Bond Continuation Certificate	None, TTB F 5130.27	Permits Online Brewer's Bond Information Screens ,   Brewer's Collateral Bond Continuation Certificate
Brewer's Collateral Bond	None, TTB F 5130.25	Permits Online Brewer's Bond Information Screens ,   Brewer's Collateral Bond

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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	224	652	0	0	-428	0
Annual Time Burden (Hours)	189	422	0	0	-233	0
Annual Cost Burden (Dollars)	448	0	0	0	448	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 at this time. As for adjustments, due to changes in agency estimates, TTB is decreasing the estimated number of respondents, responses, and burden hours associated with this information collection, from 652 annual respondents and responses to 224, and from 422 hours to 189. TTB attributes those decreases to the number of new and existing small brewers that are now exempt from the requirement to furnish or renew a brewer’s bond, as provided in 26 U.S.C. 5551(d).

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Annual Cost to Federal Government: $4,959

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.     Yes

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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