Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.

Forms and Documents

Document Name	Status
Form TTB F 5110.28 Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations. Form and Instruction	Modified
Form TTB F 5110.28 Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations. Form and Instruction	Modified
1513-0041 Supporting Statement (06-2020 Final).docx Supporting Statement A	2020-06-22

IC Document Collections

IC ID	Document Title	Status
181685	Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations. Form and Instruction	Modified
16016	Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations. Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0041	ICR Reference No: 202006-1513-001
Status: Active	Previous ICR Reference No: 201704-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 77 - 4/6
Title: Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.
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: 08/03/2020
	Date Received in OIRA: 06/29/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2023	36 Months From Approved	07/31/2020
Responses	44,400	0	27,312
Time Burden (Hours)	88,800	0	54,624
Cost Burden (Dollars)	62,160	0	0

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Abstract: In general, the Internal Revenue Code of 1986, as amended (IRC), at 26 U.S.C. 5001, imposes a Federal excise tax on distilled spirits produced or imported into the United States. Additionally, the IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) proprietors keep records and submit reports regarding their production, storage, denaturation, and processing operations in such form and manner as the Secretary of the Treasury (Secretary) by regulation prescribes. Under that IRC authority, the TTB regulations in 27 CFR part 19 require DSP proprietors to keep records regarding their processing operations, as well as any wholesale liquor dealer or taxpaid storeroom operations they conduct. The part 19 regulations also require DSP proprietors to submit monthly reports of those processing operations (based on the required records) using form TTB F 5110.28. TTB uses the collected information to ensure proper tax collection. TTB also aggregates the collected information to produce generalized distilled spirits statistical reports for release to the public.

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Authorizing Statute(s): 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:
	85 FR 785	01/07/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 39042	06/29/2020
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
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations.	TTB F 5110.28	Monthly Report of Processing Operations
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations.	TTB F 5110.28	Monthly Report of Processing 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	44,400	27,312	0	0	17,088	0
Annual Time Burden (Hours)	88,800	54,624	0	0	34,176	0
Annual Cost Burden (Dollars)	62,160	0	0	0	62,160	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: Adjustments: TTB has made adjustments to the estimated annual burden associated with this information collection due to changes in agency estimates resulting from continued growth in the number of DSPs in the United States, particularly small distilleries. As a result, TTB is increasing the number of annual respondents, responses, and burden hours reported for this collection, from 2,276 to 3,700 respondents, from 27,312 to 44,400 responses, and from 54,624 to 88,800 hours. TTB is also accounting for mailing costs for those respondents that respond by mail rather than electronically.

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Annual Cost to Federal Government: $27,262

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? 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: 06/29/2020

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