Claims--Alcohol, Tobacco, and Firearms Taxes

OMB Control No: 1513-0030	ICR Reference No: 202201-1513-006
Status: Received in OIRA	Previous ICR Reference No: 202004-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 84 - 5/10
Title: Claims--Alcohol, Tobacco, and Firearms Taxes
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: 01/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2022
Responses	5,600	5,000
Time Burden (Hours)	5,600	5,000
Cost Burden (Dollars)	2,240	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the Treasury (the Secretary) to provide for the submission of claims for taxpayer relief from Federal excise taxes paid on distilled spirits, wine, beer, and tobacco products lost or destroyed by theft, disaster or some other manner, on products voluntarily destroyed, and on products returned from the market. The IRC at 26 U.S.C. 5044 also allows for the refund of excise tax for wine returned to bond, and section 5056 and section 5705 allow for refund of excise tax for beer and tobacco products, respectively, withdrawn from or returned from the market. Under 26 U.S.C. 5111–5114, the Secretary also is authorized to issue drawback (refunds) for a portion of the excise taxes paid on distilled spirits used in the manufacture of certain nonbeverage products. In addition, 26 U.S.C. 6402–6404 provides that taxpayers may file claims to request credit, refund, or abatement of overpaid, excessive, or erroneous taxes collected, 26 U.S.C. 6416 allows for the credit or refund of overpaid firearms and ammunition excise taxes, and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations that require taxpayers to file claims for abatement, allowance, credit, refund, or remission of the excise or special occupational taxes it has collected using form TTB F 5620.8. Using that form and any required supporting documentation, claimants identify themselves, the regulatory section the claim is made under, the type of claim and its basis, the kind and amount of tax claimed, and, if relevant, account information for the deposit of refunded tax. The collected information is necessary to protect the revenue as it allows TTB to determine if the claim qualifies for relief.

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Authorizing Statute(s): US Code: 26 USC 5008, 5044, 5055, 5056 Name of Law: Internal Revenue Code    US Code: 26 USC 5062, 5064, 5111-5114 Name of Law: Internal Revenue Code    US Code: 26 USC 5370, 5373(b)(3) Name of Law: Internal Revenue Code    US Code: 26 USC 5705, 5706, 5708 Name of Law: Internal Revenue Code    US Code: 26 USC 6402-6404, 6416, 6423 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:
	86 FR 63448	11/16/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 4332	01/27/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title Form No. Form Name Claims--Alcohol, Tobacco, and Firearms Taxes TTB F 5620.8 Claim -- Alcohol, Tobacco, and Firearms Taxes Claims--Alcohol, Tobacco, and Firearms Taxes TTB F 5620.8 Claim -- Alcohol, Tobacco, and Firearms Taxes Claims--Alcohol, Tobacco, and Firearms Taxes TTB F 5620.8 Claim -- Alcohol, Tobacco, and Firearms Taxes

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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	5,600	5,000	0	0	600	0
Annual Time Burden (Hours)	5,600	5,000	0	0	600	0
Annual Cost Burden (Dollars)	2,240	0	0	0	2,240	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 are no program changes associated with this collection. As for adjustments, due to changes in agency estimates, TTB is increasing the estimated number of overall annual respondents, responses, and burden hours for this information collection request, from 5,000 to 5,600 each. However, also due to changes in agency estimates, TTB is increasing the percentage of claims filed by “Private Sector—Businesses or other for-profits” respondents from 70 percent of the total filed to 80 percent, which increases the estimated annual respondents, responses, and burden hours for such respondents from 3,500 to 4,480 each. As a result, TTB also is decreasing the number of respondents, responses, and burden hours associated with the “Individual and Household” and the “Private Sector—Not-for-profit institutions” respondent categories from 750 to 560 each (from 15 to 10 percent each) of the overall totals for this information collection request.

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Annual Cost to Federal Government: $175,896

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

Agency Contact: Michael Hoover 202 453-2135 ext. 135 [email protected]

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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: 01/31/2022

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