Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5110.11 Monthly Report of Storage Operations	Form	Modified	Available
Form TTB F 5110.11 Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	Form	Modified	Repair queued
OMB No. 1513-0039 Supporting Statement (10-2022).docx	Supporting Statement A	Uploaded 2022-10-25	Repair queued
Instructions and Tutorial for TTB F 5110.11.docx	Supplementary Document	Uploaded 2019-06-20	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16012	Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	Form	Modified	Monthly Report of Storage Operations
16012	Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	Form	Modified

ICR Details

OMB Control No: 1513-0039	ICR Reference No: 202209-1513-015
Status: Historical Active	Previous ICR Reference No: 201904-1513-012
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 87 - 4/18
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/18/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 10/31/2022
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2026	36 Months From Approved	04/30/2023
Responses	57,600	0	27,600
Time Burden (Hours)	115,200	0	55,200
Cost Burden (Dollars)	57,600	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their storage and warehousing operations. Those regulations also require DSP proprietors to report a summary of those operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Also, under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax on all distilled spirits stored on their plant’s premises. As such, the required storage records and reports are necessary to protect the revenue and ensure compliance with the relevant Federal laws and regulations.

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Authorizing Statute(s): US Code: 26 USC 5005(c) and 5207 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 43610	07/21/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 64855	10/26/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	TTB F 5110.11	Monthly Report of Storage Operations

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ICR Summary of Burden

table that charts list of burden

	Total Approved	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	57,600	27,600	0	0	30,000	0
Annual Time Burden (Hours)	115,200	55,200	0	0	60,000	0
Annual Cost Burden (Dollars)	57,600	0	0	0	57,600	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 collection at this time. As for adjustments, due to changes in agency estimates resulting from continued growth in the number of DSPs in the United States (particularly small DSPs), TTB is increasing the annual burden estimate for this information collection. As such, TTB is increasing this information collection’s number of respondents, from 2,300 to 4,800; is increasing its number of responses, from 27,600 to 57,600; and is increasing its total annual burden, from 55,200 to 115,200 hours. There is no change to this collection’s estimated per-response burden of 2 hours per response.

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Annual Cost to Federal Government: $5,486,976

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: 10/31/2022

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