Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

Forms and Documents

Document Name	Status
Form TTB F 5110.11 Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations Form	Modified
Instructions and Tutorial for TTB F 5110.11.docx Supplementary Document	2019-06-20
1513-0039 Supporting Statement (06-2019).docx Supporting Statement A	2019-06-19

IC Document Collections

IC ID	Document Title	Status
16012	Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations Form	Modified

ICR Details

OMB Control No: 1513-0039	ICR Reference No: 201904-1513-012
Status: Active	Previous ICR Reference No: 201603-1513-016
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 73 - 7/18
Title: Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations
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: 10/03/2019
	Date Received in OIRA: 06/28/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2022	36 Months From Approved	10/31/2019
Responses	27,600	0	26,376
Time Burden (Hours)	55,200	0	52,752
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their warehousing operations. Those regulations also require DSP proprietors to report a summary of their storage operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax for all distilled spirits stored on the plant’s premises, and, as such, the required records and report are necessary to protect the revenue. The required records and reports also allow TTB to ensure compliance with Federal law and regulations.

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Authorizing Statute(s): US Code: 26 USC 5005(c) Name of Law: Internal Revenue Code
   US Code: 26 USC 5207 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:
	84 FR 11867	03/28/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 30805	06/27/2019
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
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations	TTB F 5110.11	Monthly Report of Storage Operations

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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	27,600	26,376	0	0	1,224	0
Annual Time Burden (Hours)	55,200	52,752	0	0	2,448	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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. As adjustments, TTB is reporting an increase in the annual burden associated with this information collection, which is the result of continued growth in the number of distilled spirits plants (DSPs), particularly small DSPs, regulated by TTB. Due to this change in agency estimates, TTB is increasing the number of respondents, from 2,198 to 2,300, the number of responses from 26,376 to 27,600, and the estimated number of burden hours from 52,752 to 55,200.

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Annual Cost to Federal Government: $21,100

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: 06/28/2019

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