Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)

Forms and Documents

Document Name	Status
1513-0058 Supporting Statement (08-2023)-Final.docx Supporting Statement A	2023-07-17

IC Document Collections

IC ID	Document Title	Status
16050	Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)	Modified

ICR Details

OMB Control No: 1513-0058	ICR Reference No: 202307-1513-002
Status: Received in OIRA	Previous ICR Reference No: 202006-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 89 - 5/6
Title: Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)
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: 08/10/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	14,100	12,000
Time Burden (Hours)	0	0
Cost Burden (Dollars)	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5051 imposes Federal excise tax on beer produced for sale or consumption in the United States. To protect that revenue, the IRC at 26 U.S.C. 5415 requires brewers to keep records containing such information as the Secretary of the Treasury (the Secretary) prescribes by regulation and to make such records available for Government inspection. The IRC at 26 U.S.C. 5555 also requires any person liable for Federal excise tax on alcohol beverages to keep records, make returns, render statements, and comply with rules and regulations prescribed by the Secretary. Under those IRC provisions, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, require brewers to keep certain usual and customary business records documenting their operations. The required records document the production and packaging of beer and other brewery products, and inventories, removals, returns, shipments, storage, and transfers of such products. Such records allow TTB to establish a brewer’s excise tax liability and verify their tax claims, and, as such, are necessary to protect the revenue. In addition, the required records allow TTB to verify that beer is produced, packaged, stored, shipped, and transferred in accordance with the relevant Federal laws and regulations.

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Authorizing Statute(s): US Code: 26 USC 5415 & 5555 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:
	88 FR 19711	04/03/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 54399	08/10/2023
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
Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)

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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	14,100	12,000	0	0	2,100	0
Annual Time Burden (Hours)	0	0	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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: $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: 08/10/2023

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