Tax Information Authorization

Forms and Documents

Document Name	Status
Form TTB F 5000.19 Tax Information Authorization Form and Instruction	Modified
Form TTB F 5000.19 Tax Information Authorization Form and Instruction	Modified
OMB No. 1513-0001 Supporting Statement (09-2023).docx Supporting Statement A	2023-09-13

IC Document Collections

IC ID	Document Title	Status
182295	Tax Information Authorization Form and Instruction	Modified
15937	Tax Information Authorization Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0001	ICR Reference No: 202309-1513-004
Status: Received in OIRA	Previous ICR Reference No: 202008-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 90 - 1/9
Title: Tax Information Authorization
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: 09/29/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2023
Responses	10	50
Time Burden (Hours)	10	50
Cost Burden (Dollars)	20	100

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Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 6103 protects the privacy of taxpayer information by, among other things, prohibiting the disclosure of tax returns and taxpayer information to unauthorized persons. However, under 26 U.S.C. 6103(c), a taxpayer may authorize a representative to receive otherwise confidential tax information. Under that IRC authority and the related Department of Treasury regulations, the Alcohol and Tobacco Tax and Trade Bureau (TTB) requires a taxpayer to file form TTB F 5000.19 to authorize a representative, who does not have a power of attorney, to receive otherwise confidential information regarding the taxpayer. TTB uses the information provided on this form to properly identify the taxpayer's designated representative and the scope of that representative's authority to obtain otherwise confidential information about the taxpayer.

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Authorizing Statute(s): US Code: 26 USC 6103(c) 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 47235	07/21/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 67451	09/29/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Tax Information Authorization	TTB F 5000.19	Tax Information Authorization
Tax Information Authorization	TTB F 5000.19	Tax Information Authorization

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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	10	50	0	0	-40	0
Annual Time Burden (Hours)	10	50	0	0	-40	0
Annual Cost Burden (Dollars)	20	100	0	0	-80	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. As for adjustments, due to a change in agency estimates, TTB is decreasing the number of annual respondents, responses, and burden hours associated with this information collection, from 50 to 10 respondents, from 50 to 10 responses, and from 50 to 10 burden hours.

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Annual Cost to Federal Government: $162

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: 09/29/2023

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