[Federal Register Volume 88, Number 188 (Friday, September 29, 2023)]
[Notices]
[Pages 67451-67452]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-21482]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Tax and Trade Bureau Information 
Collection Requests

AGENCY: Departmental Offices, Department of the Treasury.

ACTION: Notice of information collection; request for comment.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before October 30, 2023 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#5505071415212730342620272c7b323a23"><span class="__cf_email__" data-cfemail="6f3f3d2e2f1b1d0a0e1c1a1d1641080019">[email protected]</span></a>, calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade Bureau (TTB)

    (1) Title: Tax Information Authorization.
    OMB Control Number: 1513-0001.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: In general, the Internal Revenue Code (IRC) at 26 
U.S.C. 6103 protects the privacy of taxpayer information by, among 
other things, prohibiting the disclosure of tax returns and taxpayer 
information to unauthorized persons. However, under 26 U.S.C. 6103(c), 
a taxpayer may authorize a representative to receive otherwise 
confidential tax information. Under that IRC authority and the related 
Department of Treasury regulations, the Alcohol and Tobacco Tax and 
Trade Bureau (TTB) requires a taxpayer to file form TTB F 5000.19 to 
authorize a representative, who does not have a power of attorney, to 
receive otherwise confidential information regarding the taxpayer. TTB 
uses the information provided on this form to properly identify the 
taxpayer's designated representative and the scope of that 
representative's authority to obtain otherwise confidential information 
about the taxpayer.
    Form: TTB F 5000.19.
    Affected Public: Businesses or other for-profits, Individuals or 
households.
    Estimated Number of Respondents: 10.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 10.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 10.
    (2) Title: Referral of Information.
    OMB Control Number: 1513-0013.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Alcohol and Tobacco Tax and Trade Bureau (TTB), during 
the course of their duties, sometimes discover apparent violations of 
statutes and regulations under the jurisdiction of State and local 
government agencies. Using form TTB F 5000.21, Referral of Information, 
TTB personnel submit information regarding such violations to such 
external agencies, if disclosure is authorized under 26 U.S.C. 6103 or 
other Federal laws. The referral form includes a section for the 
external agency to respond to TTB regarding its action on the referral. 
This form provides TTB with a consistent means of conveying relevant 
information to external agencies, and it facilitates information-
sharing between TTB and external agencies to support enforcement 
efforts. The response that TTB requests from these State and local 
government agencies also provides information as to the utility of the 
referrals and potential enforcement actions that these external 
agencies take against the same entities that TTB regulates.
    Form: TTB F 5000.21.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 100.

[[Page 67452]]

    (3) Title: Principal Place of Business Address and Place of 
Production Coding on Beer and Malt Beverage Labels, TTB REC 5130/5.
    OMB Control Number: 1513-0085.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under the authority of the Internal Revenue Code (IRC) 
at 26 U.S.C. 5412 and the Federal Alcohol Administration Act (FAA Act) 
at 27 U.S.C. 205(e), the TTB regulations require consumer containers of 
beer to be marked with the name and address of the brewer. Specific to 
this information collection, in the case of brewers that operate 
multiple breweries, the TTB regulations in 27 CFR parts 7 and 25 allow 
brewers to label beer containers with their principal place of 
business, provided that the brewer also places a code on each beer 
container indicating its actual place of production. This option allows 
multi-plant brewers to use an identical label at all of their 
breweries. The labeling of beer containers with the producer's name and 
place of production is a usual and customary business practice 
undertaken by brewers to identify their products to consumers and 
facilitate recall of adulterated products. In addition, TTB uses the 
required information to verify tax refund claims submitted by brewers 
for the loss or destruction of beer.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,725.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,725.
    Estimated Time per Response: None. The requirement is customary and 
usual business practice that imposes no additional burden on 
respondents.
    Estimated Total Annual Burden Hours: None.
    (4) Title: Petitions to Establish or Modify American Viticultural 
Areas.
    OMB Control Number: 1513-0127.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Federal Alcohol Administration Act (FAA Act) at 27 
U.S.C. 205(e) authorizes the Secretary of the Treasury to prescribe 
regulations for the labeling of wine, distilled spirits, and malt 
beverages. The FAA Act provides that these regulations should, among 
other things, prohibit consumer deception and the use of misleading 
statements on alcohol beverage labels and ensure that such labels 
provide the consumer with adequate information as to the identity and 
quality of the product. Under that authority, TTB regulates the use of 
appellations of origin on wine labels, including the use of American 
viticultural area (AVA) names. In response to petitions submitted by 
interested parties, TTB establishes new AVAs or modifies existing AVAs 
through the rulemaking process. The TTB regulations in 27 CFR part 9 
specify the information to be included in such petitions. TTB uses the 
provided information to evaluate a petitioner's proposal and, if 
accepted for rulemaking, TTB drafts a notice of proposed rulemaking 
requesting public comment regarding the creation of a new AVA or the 
amendment of the name, boundary, or other terms of an existing AVA.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 15.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 15.
    Estimated Time per Response: 130 hours.
    Estimated Total Annual Burden Hours: 1,950.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023-21482 Filed 9-28-23; 8:45 am]
BILLING CODE 4810-31-P


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