The Internal Revenue Code (IRC) at 26
U.S.C. 6061 provides that any documents filed by industry members
under the provisions of the IRC must be signed and filed in
accordance with the forms and regulations prescribed by the
Secretary of the Treasury. Also, the Federal Alcohol Administration
Act at 27 U.S.C. 204(c) states that the Secretary shall prescribe
the manner and form of all applications for basic permits under the
Act. The TTB regulations require individuals signing documents and
forms filed with TTB on behalf of an applicant or principal to have
specific authority to do so on their behalf. TTB F 5000.8 is used
to delegate authority to a specific individual to sign documents on
behalf of an applicant or principal.
US Code:
26
USC 6061 Name of Law: Internal Revenue Code
US Code: 27
USC 204(c) Name of Law: Federal Alcohol Administration Act
Michael Hoover 202 453-2135 ext.
135 michael.hoover@ttb.gov
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:
(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;
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.