Claims--Alcohol, Tobacco, and Firearms Taxes

Forms and Documents

Document Name	Status
Form TTB F 5620.8 Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged
Form TTB F 5620.8 Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged
Form TTB F 5620.8 Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged
Screen Shots - TTB Website Online Claims Submission Portal.docx Supplementary Document	2020-05-26
1513-0030 Non-Material Change Justification (05-26-20).docx Justification for No Material/Nonsubstantive Change	2020-05-26
1513-0030 Supporting Statement (11-2018).docx Supporting Statement A	2018-11-16

IC Document Collections

IC ID	Document Title	Status
186548	Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged
186547	Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged
15994	Claims--Alcohol, Tobacco, and Firearms Taxes Form and Instruction	Unchanged

ICR Details

OMB Control No: 1513-0030	ICR Reference No: 202004-1513-004
Status: Active	Previous ICR Reference No: 201811-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Claims--Alcohol, Tobacco, and Firearms Taxes
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/17/2020
	Date Received in OIRA: 05/26/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2022	01/31/2022	01/31/2022
Responses	5,000	0	5,000
Time Burden (Hours)	5,000	0	5,000
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the Treasury to provide for claims for taxpayer relief from Federal excise taxes paid on distilled spirits, wine, beer, and tobacco products lost or destroyed by theft, disaster or some other manner, on products voluntarily destroyed, and on products returned from the market. The IRC at 26 U.S.C. 5044 also allows for the refund of tax for wine returned to bond, and section 5056 and section 5705 allow for refund of tax for beer and tobacco products, respectively, withdrawn from or returned from the market. Under 26 U.S.C. 5111–5114, the Secretary also is authorized to issue drawback (refunds) for a portion of the excise taxes paid on distilled spirits used in the manufacture of certain nonbeverage products. In addition, 26 U.S.C. 6402–6404 provides that taxpayers may file claims to request credit, refund, or abatement of overpaid, excessive, or erroneous taxes collected, 26 U.S.C. 6416 allows for the credit or refund of overpaid firearms and ammunition excise taxes, and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under these authorities, TTB has issued regulations that require taxpayers to make claims for abatement, allowance, credit, refund, or remission of excise tax on taxable articles (alcohol, tobacco products, firearms, and ammunition) on form TTB F 5620.8, on which they state the reason for, and circumstances of, the claim. Taxpayers also use this form to request drawback on excise taxes paid on distilled spirits used in non-beverage products. This information is necessary to protect the revenue as it allows TTB to determine if the claim qualifies for relief. Previously, respondents mailed paper copies of TTB F 5620.8 and its supporting documentation to TTB's National Revenue Center (NRC) in Cincinnati, Ohio, for processing. In response to the COVID-19 public health emergency, which has prevented NRC personnel from reporting to their usual workplace, TTB has established a portal on its website to allow respondents to electronically submit claims to TTB. This web-based portal will allow TTB to continue to timely process claims submissions.

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Authorizing Statute(s): US Code: 26 USC 5008, 5044, 5055, 5056 Name of Law: Internal Revenue Code
   US Code: 26 USC 5062, 5064, 5111-5114 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370, 5373(b)(3) Name of Law: Internal Revenue Code
   US Code: 26 USC 5705, 5706, 5708 Name of Law: Internal Revenue Code
   US Code: 26 USC 6402-6404, 6416, 6423 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 42975	08/24/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 61402	11/29/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Claims--Alcohol, Tobacco, and Firearms Taxes	TTB F 5620.8	Claim -- Alcohol, Tobacco, and Firearms Taxes
Claims--Alcohol, Tobacco, and Firearms Taxes	TTB F 5620.8	Claim – Alcohol, Tobacco, and Firearms Taxes
Claims--Alcohol, Tobacco, and Firearms Taxes	TTB F 5620.8	Claim -- Alcohol, Tobacco, and Firearms Taxes

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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	5,000	5,000	0	0	0	0
Annual Time Burden (Hours)	5,000	5,000	0	0	0	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: As for adjustments, due to changes in agency estimates, TTB is increasing the estimated number of overall annual respondents, responses, and burden hours for this information collection request, from 4,600 to 5,000 each. However, also due to changes in agency estimates, TTB is increasing the percentage of claims filed by “Private Sector—Businesses or other for-profits” respondents from 60 percent of the total filed to 70 percent, which increases the estimated annual respondents, responses, and burden hours for such respondents from 2,760 to 3,500 each. As a result, TTB also is decreasing the number of respondents, responses, and burden hours associated with the “Individual and Household” and the “Private Sector—Not-for-profit institutions” respondent categories from 920 to 750 each (from 20 percent to 15 percent each) of the overall totals for this information collection request. TTB also is clarifying that this information collection requirement is not mandatory but is required to obtain a benefit (approval of a claim).

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Annual Cost to Federal Government: $82,000

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.     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? No

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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: 05/26/2020

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