Change in Bond (Consent of Surety)

Forms and Documents

Document Name	Status
Form TTB F 5000.18 Change in Bond (Consent of Surety) Form and Instruction	Modified
OMB No. 1513-0013 Supporting Statement (01-2022).docx Supporting Statement A	2022-01-20

IC Document Collections

IC ID	Document Title	Status
15961	Change in Bond (Consent of Surety) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0013	ICR Reference No: 202201-1513-010
Status: Received in OIRA	Previous ICR Reference No: 201811-1513-010
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 84 - 1/10
Title: Change in Bond (Consent of Surety)
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: 01/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2022
Responses	120	120
Time Burden (Hours)	120	120
Cost Burden (Dollars)	120	0

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Abstract: The Internal Revenue Code (IRC), at 26 U.S.C. 5114, 5173, 5272, 5354, 5401, and 5711, requires certain alcohol and tobacco industry proprietors to post a collateral or surety bond in conformity with regulations issued by the Secretary of the Treasury to ensure payment of Federal taxes due on alcohol or tobacco products should a proprietor default. When circumstances of an industry member's operation change from those described in an existing surety bond agreement, the TTB regulations authorized under those IRC sections allow the proprietor to complete form TTB F 5000.18, Change in Bond (Consent of Surety), in lieu of obtaining a new bond. Once executed by the proprietor and the surety company, the proprietor files the form with TTB, which retains it as long as the revised bond agreement remains in force.

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Authorizing Statute(s): US Code: 26 USC 5114, 5173, 5272 Name of Law: Internal Revenue Code
   US Code: 26 USC 5354, 5401, & 5711 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:
	86 FR 63448	11/16/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 4332	01/27/2022
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
Change in Bond (Consent of Surety)	TTB F 5000.18, None	Change in Bond (Consent of Surety) ,   Permits Online (Upload of TTB F 5000.18)

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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	120	120	0	0	0	0
Annual Time Burden (Hours)	120	120	0	0	0	0
Annual Cost Burden (Dollars)	120	0	0	0	120	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:

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Annual Cost to Federal Government: $17,670

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: 01/31/2022

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