Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction	Modified	Available
Form TTB F 5600.18 Collection Information Statement for Businesses	Form and Instruction	Modified	Repair queued
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction	Modified	Repair queued
Form TTB F 5600.17 Collection Information Statement for Individuals	Form and Instruction	Modified	Repair queued
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau	Form and Instruction	Modified	Available
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction	Modified	Repair queued
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau	Form and Instruction	Modified	Available
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction	Modified	Repair queued
OMB No. 1513-0054 Supporting Statement (03-2025).docx	Supporting Statement A	Uploaded 2025-03-11	Repair queued
OMB No. 1513-0054 Supporting Statement (03-2025).docx	Supporting Statement A	Uploaded 2025-03-11	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
185018	Collection Information Statement for Businesses	Form and Instruction	Modified	Collection Information Statement for Businesses
185018	Collection Information Statement for Businesses	Form and Instruction	Modified
185016	Collection Information Statement for Individuals	Form and Instruction	Modified	Collection Information Statement for Individuals
185016	Collection Information Statement for Individuals	Form and Instruction	Modified
182307	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction	Modified	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau
182307	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	Form and Instruction	Modified
16042	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction	Modified	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau
16042	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0054	ICR Reference No: 202503-1513-005
Status: Active	Previous ICR Reference No: 202201-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses
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: 06/03/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/31/2025
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2028	36 Months From Approved	06/30/2025
Responses	54	0	40
Time Burden (Hours)	112	0	90
Cost Burden (Dollars)	800	0	200

---

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 7122 provides that the Secretary of the Treasury may compromise any civil or criminal case arising under the IRC, including tax liabilities, in lieu of civil or criminal action. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations require persons who wish to make an offer in compromise for violations of the IRC provisions administered by TTB to use form TTB F 5640.1 to identify themselves, the alleged liability and its statutory or regulatory source, the reasons for making the offer in compromise, the amount of the offer, and any proposed payment plan. Also, if a respondent bases an offer in compromise on their inability to pay the alleged liability in full, TTB may require individuals and businesses to submit financial information documenting that inability using TTB F 5600.17 or TTB F 5600.18, respectively. The information required under this collection is necessary to protect the revenue as it allows TTB to determine the adequacy of the offer in compromise in relation to the alleged violations of the statutory provisions of the IRC and to develop a payment plan if the individual or business is unable to immediately pay an accepted offer in compromise in full.

---

Authorizing Statute(s): US Code: 26 USC 7122 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 14190	03/28/2025
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Collection Information Statement for Businesses	TTB F 5600.18	Collection Information Statement for Businesses
Collection Information Statement for Individuals	TTB F 5600.17	Collection Information Statement for Individuals
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses)	TTB F 5640.1	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals)	TTB F 5640.1	Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau

---

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	54	40	0	0	14	0
Annual Time Burden (Hours)	112	90	0	0	22	0
Annual Cost Burden (Dollars)	800	200	0	0	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 information collection request at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is increasing the overall estimated annual respondent burden associated with this collection, from 40 respondents to 80, from 40 total responses to 80, from an average of 2.25 hours per response to 2.375, and the total annual burden from 90 hours to 190. While the number of individuals responding to this collection has decreased, these overall burden adjustments result from an increase in the number of business respondents submitting IRC-based offers in compromise on form TTB F 5640.1, and an increase in the number of such respondents submitting supporting financial data on TTB F 5600.18. In addition, TTB is revising the Federal Government labor costs associated with this information collection request to more accurately reflect how this information collection is processed within TTB due to the availability of more complete data.

---

Annual Cost to Federal Government: $118,388

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

---

Common Form ICR:  No

---

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: 03/31/2025

---