Under the authority of the Internal Revenue Code at 26 U.S.C. 5121, the TTB regulations in 27 CFR part 31 require wholesale dealers to keep records of the receipt and disposition of distilled spirits. As authorized at 27 CFR 31.159, wholesale dealers may submit letterhead applications to the appropriate TTB officer for approval of variations in the type and format of such records, and, as authorized at 27 CFR 31.172, for variations in the place of retention for those records. TTB review of these variance applications is necessary in order to determine that the variance would not unduly hinder the effective administration of 27 CFR part 31, jeopardize the revenue, or be contrary to any provisions of law.
US Code:
26 USC 5121
Name of Law: Internal Revenue Code
US Code:
26 USC 5555
Name of Law: Internal Revenue Code
TTB is reducing the burden estimate for this collection. Most existing whole-sale alcohol dealers using record types, formats, or preparation methods (including the use of electronic recordkeeping systems) not expressly prescribed in the TTB regulations have already applied for and received TTB approval for variances to the relevant recordkeeping requirements. Therefore, we are decreasing the estimated number of annual respondents to this information collection from 1,029 to 10 and we are reducing the resulting annual burden hours for this collection from 515 to 5 hours.
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:
(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;
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.
1513-0067 Supporting Statement (2016-03-21).docx
TTB REC 5170/6 - Wholesale Alcohol Dealer Recordkeeping Requirement Variance Requests and Approvals