Application for Operating Permit Under 26 U.S.C. 5171(d)

Forms and Documents

Document Name	Status
Form TTB F 5110.25 Application for Operating Permit Under 26 U.S.C. 5171(d) Form and Instruction	Modified
1513-0040 Supporting Statement (10-2018).docx Supporting Statement A	2018-10-09
PONL Crosswalk for 1513-0040 (TTB F 5110.25).xlsx Supplementary Document	2018-10-05

IC Document Collections

IC ID	Document Title	Status
16014	Application for Operating Permit Under 26 U.S.C. 5171(d) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0040	ICR Reference No: 201808-1513-011
Status: Active	Previous ICR Reference No: 201504-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 69 - 6/11
Title: Application for Operating Permit Under 26 U.S.C. 5171(d)
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: 12/06/2018
	Date Received in OIRA: 10/25/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2021	36 Months From Approved	12/31/2018
Responses	100	0	100
Time Burden (Hours)	100	0	25
Cost Burden (Dollars)	400	0	0

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Abstract: As required by the Internal Revenue Code (IRC) at 26 U.S.C. 5171(d), before beginning production or operations, persons who, for industrial use, intend to distill spirits, denature spirits, bottle or package, or warehouse spirits must apply for and obtain a distilled spirits plant (DSP) operating permit. That IRC section also requires persons who intend to manufacture articles using distilled spirits, and persons who intend to warehouse bulk spirits for non industrial use without bottling, to obtain a DSP operating permit. Each individual DSP requires an operating permit, which specifies its authorized activities. Under that IRC authority, the TTB regulations in 27 CFR Part 19, Distilled Spirits Plants, require persons to apply for, and receive an operating permit using form TTB F 5110.25 before beginning operations. The form identifies the name and principal business address of the applicant, the DSP’s location (if different from the business address), and the operations to be conducted at the plant. The form's instructions also require the applicant to submit a statement of business organization, information regarding the persons with significant interest in the business, and a list of trade names to be used in connection with the specified operations. Collection of this information by TTB is necessary to protect the revenue as it allows TTB to determine if an applicant is qualified under the IRC to receive an operating basic permit. This helps ensure that DSP proprietors are likely to operate their businesses in conformity with Federal laws and regulations, and limits the illicit manufacture and sale of non-taxpaid distilled spirits and/or the diversion of industrial alcohol to taxable beverage use.

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Authorizing Statute(s): US Code: 26 USC 5171(d) 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:
	83 FR 24842	05/30/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 53954	10/25/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Application for Operating Permit Under 26 U.S.C. 5171(d)	TTB F 5110.25, None	Application for Operating Permit Under 26 U.S.C. 5171(d) ,   Permtis Online (PONL) - Distilled Spirits Plant Application Screens

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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	100	100	0	0	0	0
Annual Time Burden (Hours)	100	25	0	0	75	0
Annual Cost Burden (Dollars)	400	0	0	0	400	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 collection. As for adjustments, due to a change in agency estimates, TTB is increasing the estimated time to complete a response to this information collection from 15 minutes to one hour in order to properly account for the operating permit application’s supplemental information requirements, which are included as attachments to the TTB F 5110.25 form or the PONL operating permit applications. As part of their operating permit application, instructions 2(a) and (b) on TTB F 5110.25 and in PONL require respondents to provide TTB with a statement of business organization and of the persons interested in the business, along with a list of trade names used by the business in connection with the operations specified in the application. This will increase the estimated total burden for this information collection from 25 hours to 100 hours. The total number of annual respondents and responses to this collection remain the same as previously reported, 100 respondents each making one annual response.

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Annual Cost to Federal Government: $4,000

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? 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: 10/25/2018

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