Certificate of Tax Determination - Wine

Forms and Documents

Document Name	Status
Form TTB F 512.20 Certificate of Tax Determination - Wine Form and Instruction	Modified
OMB No. 1513-0029 Supporting Statement (08-2022).docx Supporting Statement A	2022-08-09

IC Document Collections

IC ID	Document Title	Status
191234	Certificate of Tax Determination - Wine Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0029	ICR Reference No: 202207-1513-006
Status: Received in OIRA	Previous ICR Reference No: 201904-1513-013
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 86 - 4/9
Title: Certificate of Tax Determination - Wine
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: 08/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2022
Responses	6,600	1,000
Time Burden (Hours)	3,300	500
Cost Burden (Dollars)	3,300	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5062 authorizes drawback (refund) of the Federal excise tax paid on distilled spirits and wines subsequently exported from the United States, under regulations requiring evidence of the product’s tax payment or determination and exportation. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 28 require drawback claims filed by wine exporters to be accompanied by the producer’s or bottler’s certification, filed on form TTB F 5120.20, that the listed wines were produced in the United States and taxpaid or determined upon withdrawal. The collected information is necessary to ensure that the tax provisions of the IRC are appropriately applied, as it allows TTB to prevent the payment of unverified drawback claims.

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Authorizing Statute(s): US Code: 26 USC 5062 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:
	87 FR 26261	05/03/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 53049	08/30/2022
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
Certificate of Tax Determination - Wine	TTB F 512.20	Certificate of Tax Determination - Wine

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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	6,600	1,000	0	0	5,600	0
Annual Time Burden (Hours)	3,300	500	0	0	2,800	0
Annual Cost Burden (Dollars)	3,300	0	0	0	3,300	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, and TTB is submitting for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the number of annual respondents to this collection (from 30 to 22). However, for the same reason, TTB is increasing this collection’s average responses per respondent (from 33.33 to 300), its total number of responses (from 1,000 to 6,660), and its estimated total annual burden (from 1,000 to 3,300).

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Annual Cost to Federal Government: $0

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: 08/31/2022

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