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Federal forms, ICRs, and supporting documents

Information Collection Request

Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses

ICR 201811-1513-005 · OMB 1513-0054 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5600.18 Collection Information Statement for Businesses Form and Instruction Modified Available
Form TTB F 5600.17 Collection Information Statement for Individuals Form and Instruction Modified Repair queued
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals) Form and Instruction Modified Repair queued
Form TTB F 5640.1 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses) Form and Instruction Modified Repair queued
1513-0054 Supporting Statement (11-2018).docx Supporting Statement A Uploaded 2018-11-12 Available
IC Document Collections
IC IDCollectionTypeStatusForm
185018 Collection Information Statement for Businesses Form and Instruction Modified
185016 Collection Information Statement for Individuals Form and Instruction Modified
182307 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Individuals) Form and Instruction Modified
16042 Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by the Alcohol and Tobacco Tax and Trade Bureau (Businesses) Form and Instruction Modified
ICR Details
1513-0054 201811-1513-005
Active 201409-1513-006
TREAS/TTB ICN 71 - 6/10
Offer in Compromise of Liability Incurred under the Provisions of Title 26 U.S.C. Enforced and Administered by TTB; Collection Information Statements for Individuals and Businesses
Extension without change of a currently approved collection   No
Regular
Approved without change 01/30/2019
Retrieve Notice of Action (NOA) 11/30/2018
  Inventory as of this Action Requested Previously Approved
01/31/2022 36 Months From Approved 02/28/2019
40 0 60
90 0 140
0 0 0
The Internal Revenue Code (IRC) at 26 U.S.C. 7122 provides that the Secretary may compromise any civil or criminal case arising under the IRC, including tax liabilities, in lieu of civil or criminal action. Under this authority, the TTB regulations require persons who wish to make an offer in compromise for violations of the IRC to use form TTB F 5640.1 to identify the tax liabilities or violations being compromised, the amount of the compromise offer, and the respondent’s reasons for believing that the offer should be accepted. To support requests for installment payments of compromise offers, TTB may require individual and business respondents to supply information documenting financial hardship on TTB F 5600.17 and TTB F 5600.18, respectively. The information required under this collection is necessary to protect the revenue as it allows TTB to determine the adequacy of the offer in compromise in relation to the alleged violations of the law and to develop a payment plan if the individual or business is unable to immediately pay an accepted offer in compromise in full.
US Code: 26 USC 7122 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  83 FR 42975 08/24/2018
83 FR 61402 11/29/2018
No
  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 40 60 0 0 -20 0
Annual Time Burden (Hours) 90 140 0 0 -50 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no program changes associated with this information collection. As for adjustments, due to changes in agency estimates, TTB is decreasing the total number of annual respondents, responses, and burden hours for this information collection request. TTB is receiving fewer offers in compromise for alleged IRC liabilities and fewer collection information statements than in the recent past, particularly from individual proponents.
$8,665
No
    Yes
    Yes
No
No
No
Uncollected
Rita Butler 202 927-8210 [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.
11/30/2018