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

Forms and Documents

Document Name	Status
Application for Operating Permit Under 26 U.S.C. 5171(d) Form and Instruction	Modified
OMB No. 1513-0040 Supporting Statement (02-2025).docx Supporting Statement A	2025-02-14

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: 202502-1513-006
Status: Received in OIRA	Previous ICR Reference No: 202111-1513-007
Agency/Subagency: TREAS/TTB	Agency Tracking No:
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	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	150	100
Time Burden (Hours)	150	100
Cost Burden (Dollars)	36	300

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Abstract: As required by the Internal Revenue Code (IRC) at 26 U.S.C. 5171 and 5172, persons who intend to distill, warehouse, or bottle or package distilled spirits for industrial use, who intend to denature spirits, who intend to manufacture articles using distilled spirits, or who intend warehouse bulk spirits for non-industrial use without bottling are required to obtain an operating permit before beginning such activities, under such regulations as the Secretary prescribes. As authorized by those IRC provisions, the TTB regulations in 27 CFR Part 19, Distilled Spirits Plants, require such persons to apply for an operating permit using form TTB F 5110.25, Application for Operating Permit Under 26 U.S.C. 5171(d). The form and its supporting documents identify the applicant and their business, its organization, and the persons with a significant interest in the business, as well as the location of the distilled spirits plant (DSP) and its proposed operations. In addition, proprietors must apply for a new or amended operating permit using that form when certain changes occur to the DSP, including changes in its location, control, ownership, or operations. This collection information allows TTB to determine if an operating permit applicant is qualified under chapter 51 of the IRC to engage in certain distilled spirits-related production, processing, or warehousing activities. This determination ensures that such applicants are likely to operate in conformity with Federal laws and regulations, and it assists in limiting the illicit manufacture and sale of non-taxpaid distilled spirits or the diversion of industrial distilled spirits to taxable beverage use.

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Authorizing Statute(s): US Code: 26 USC 5171 and 5172 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:
	89 FR 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 10990	02/28/2025
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)	None, TTB F 5110.25	Distilled Spirits Plant Operating Permit Application (PONL) ,   Application for Operating Permit Under 26 U.S.C. 5171(d)

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ICR Summary of Burden

	Total Request	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	150	100	0	0	50	0
Annual Time Burden (Hours)	150	100	0	0	50	0
Annual Cost Burden (Dollars)	36	300	0	0	-264	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 is no program change associated with this information collection at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is increasing the number of annual respondents, responses, and burden hours associated with this collection, from 100 each to 150 each. These increases are due to an increase in the number of DSP operating permit applications that TTB receives under this collection request.

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Annual Cost to Federal Government: $9,365

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? 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: 02/28/2025

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