Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.

Forms and Documents

Document Name	Status
1513-0044 Supporting Statement (07-2017).docx Supporting Statement A	2017-07-17

IC Document Collections

IC ID	Document Title	Status
227563	Alternating Premises Records for Distilled Spirits Plants	New
16022	Notices of Alternations and Changes in Production Status at Distilled Spirits Plants	Modified

ICR Details

OMB Control No: 1513-0044	ICR Reference No: 201707-1513-004
Status: Active	Previous ICR Reference No: 201405-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 63 - 3/6
Title: Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/25/2017
	Date Received in OIRA: 07/28/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2020	36 Months From Approved	11/30/2017
Responses	6,250	0	500
Time Burden (Hours)	3,125	0	500
Cost Burden (Dollars)	0	0	0

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Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5178(a), a distilled spirits plant (DSP) is a delineated place on which only certain authorized activities may be conducted. However, under section 5178(b), the Secretary of the Treasury may authorize other businesses on a DSP’s premises upon application under certain circumstances. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors are required give written notification, in the form and manner prescribed by regulation, when they begin, suspend, or resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of the IRC to keep such records, submit such returns and statements, and comply with such rules and regulations as the Secretary may prescribe. Under these authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP proprietors to provide written notification regarding alternations of DSPs between proprietors or for customs purposes, and regarding changes to the production status of spirits. TTB also has issued regulations requiring DSP proprietors to keep alternating premises records when alternating operations at DSPs, including with an adjacent bonded wine cellar, taxpaid wine bottling house or brewery, as a manufacturer of eligible flavors, or as general premises.

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Authorizing Statute(s): US Code: 26 USC 5178 Name of Law: Internal Revenue Code
   US Code: 26 USC 5221 Name of Law: Internal Revenue Code
   US Code: 26 USC 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:
	82 FR 16471	04/04/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 35265	07/28/2017
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
Alternating Premises Records for Distilled Spirits Plants
Notices of Alternations and Changes in Production Status at Distilled Spirits Plants

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ICR Summary 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	6,250	500	0	0	5,750	0
Annual Time Burden (Hours)	3,125	500	0	0	2,625	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Regarding program changes, in the past, TTB has reported the notice and recordkeeping requirements approved under this information collection request as a single information collection. However, as a matter of agency discretion, TTB is now clarifying that these are two separate information collections, one for notifications and one for recordkeeping, each of which is required by different regulatory sections in 27 CFR part 19. Therefore, TTB is modifying the title of the existing notification information collection associated with this request and is adding a recordkeeping information collection to this request to reflect the separate nature and burdens of the two collections. As a result, TTB is dividing the previously-reported burden for this request between the notification and recordkeeping information collections. In addition, TTB is modifying the title of this information collection request to clarify that it contains separate notice and record collection requirements. As for adjustments, while TTB is dividing the previously-reported burden for this information collection request between the notice and record collection requirements, TTB is increasing the overall estimated number of annual respondents, responses, and burden hours associated with this request due to an increase in the number of DSPs regulated by TTB, resulting from recent growth in the distilled spirits industry. The average number of annual responses and the average response time per respondent remains the same.

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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? Uncollected

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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: 07/28/2017

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