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.
US Code:
26 USC 5207
Name of Law: Internal Revenue Code
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.
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.
Form TTB F 5110.28 Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations.
1513-0041 Supporting Statement (06-2020 Final).docx
Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations.