Extension without change of a currently approved collection
No
Regular
01/31/2022
Requested
Previously Approved
36 Months From Approved
01/31/2022
5,600
5,000
5,600
5,000
2,240
0
The Internal Revenue Code (IRC) at 26
U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the
Treasury (the Secretary) to provide for the submission of 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 excise tax for wine
returned to bond, and section 5056 and section 5705 allow for
refund of excise 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withdrawn from or returned from the market.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 those IRC
authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has
issued regulations that require taxpayers to file claims for
abatement, allowance, credit, refund, or remission of the excise or
special occupational taxes it has collected using form TTB F
5620.8. Using that form and any required supporting documentation,
claimants identify themselves, the regulatory section the claim is
made under, the type of claim and its basis, the kind and amount of
tax claimed, and, if relevant, account information for the deposit
of refunded tax. The collected information is necessary to protect
the revenue as it allows TTB to determine if the claim qualifies
for relief.
There are no program changes
associated with this collection. 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 5,000 to 5,600 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 70 percent of the total filed to 80
percent, which increases the estimated annual respondents,
responses, and burden hours for such respondents from 3,500 to
4,480 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 750 to 560 each (from 15
to 10 percent each) of the overall totals for this information
collection request.
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
Online Claims Submission Portal - Screen Shots.docx
Claims--Alcohol, Tobacco, and Firearms Taxes