Under 26 U.S.C. 5367, 5369, 5370, and
5555, TTB regulations require wineries, taxpaid wine bottling
houses, and vinegar plants to keep usual and customary business
records relating to wine, including purchase invoices, sales
invoices, and internal records, in order to document the flow of
ingredients and materials through fermenting, processing,
packaging, storing and shipping operations. TTB routinely inspects
these records to ensure the proper payment of Federal wine excise
taxes by these businesses. (See the attached "Non-substantive
Change Statement" regarding the terms of clearance issued for this
collection.)
The current approval for
this information collection will expire on 12/31/2016. However,
this collection is involved with an ongoing rulemaking that
recently closed for comment (see Notice No. 160, 06/22/2016, 81 FR
40584, and Notice No. 160A, 09/08/2016, 81 FR 62046), and TTB is
currently considering several requests to reopen the comment period
for this rulemaking. Given these circumstances, approval for this
information collection will expire before the related rulemaking is
complete. Therefore, we are requesting that current approval of
this information collection be extended for an additional six
months in order to allow TTB time to seek regular approval for this
collection as part of the related rulemaking project.
US Code:
26
USC 5555 Name of Law: Internal Revenue Ciode
US Code: 26
USC 5367 Name of Law: Internal Revenue Code
US Code: 26
USC 5362 Name of Law: Internal Revenue Code
US Code: 26
USC 5369 Name of Law: Internal Revenue Code
US Code: 26
USC 5370 Name of Law: Internal Revenue Code
Jennifer Berry 540 344-9333
jennifer.berry@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.