OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Usual and Customary Business Records Relating to Wine, TTB REC 5120/1

ICR 201612-1513-014 · OMB 1513-0115 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
1513-0115 Supporting Statement (re Notice No. 160).docx Supplementary Document Uploaded 2016-12-15 Available
Supporting Statement 1513-0115 (2015-10-26).docx Supporting Statement A Uploaded 2016-12-15 Available
IC Document Collections
IC IDCollectionTypeStatusForm
16163 Usual and Customary Business Records Relating to Wine Modified
ICR Details
1513-0115 201612-1513-014
Historical Active 201601-1513-001
TREAS/TTB ICN 60 5/5
Usual and Customary Business Records Relating to Wine, TTB REC 5120/1
Extension without change of a currently approved collection   No
Emergency 12/30/2016
Approved without change 03/03/2017
Retrieve Notice of Action (NOA) 12/20/2016
  Inventory as of this Action Requested Previously Approved
09/30/2017 6 Months From Approved 03/31/2017
10,970 0 10,970
1 0 1
0 0 0
Under 26 U.S.C. 5367, 5369, 5370, and 5555, TTB regulations require wineries, taxpaid wine bottling houses, and vinegar plants to keep usual and customary business records relating to wine, including purchase invoices, sales invoices, and internal records, in order to document the flow of ingredients and materials through fermenting, processing, packaging, storing and shipping operations. TTB routinely inspects these records to ensure the proper payment of Federal wine excise taxes by these businesses. (See the attached "Non-substantive Change Statement" regarding the terms of clearance issued for this collection.)
The current approval for this information collection will expire on 12/31/2016. However, this collection is involved with an ongoing rulemaking that recently closed for comment (see Notice No. 160, 06/22/2016, 81 FR 40584, and Notice No. 160A, 09/08/2016, 81 FR 62046), and TTB is currently considering several requests to reopen the comment period for this rulemaking. Given these circumstances, approval for this information collection will expire before the related rulemaking is complete. Therefore, we are requesting that current approval of this information collection be extended for an additional six months in order to allow TTB time to seek regular approval for this collection as part of the related rulemaking project.
US Code: 26 USC 5555 Name of Law: Internal Revenue Ciode
   US Code: 26 USC 5367 Name of Law: Internal Revenue Code
   US Code: 26 USC 5362 Name of Law: Internal Revenue Code
   US Code: 26 USC 5369 Name of Law: Internal Revenue Code
   US Code: 26 USC 5370 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
No
1
IC Title Form No. Form Name
Usual and Customary Business Records Relating to Wine
  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 10,970 10,970 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Jennifer Berry 540 344-9333 [email protected]
  No
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.
12/20/2016