4332 Federal Register / Vol. 87, No. 18 / Thursday, January 27, 2022 / Notices 

Dated: January 21, 2022. 

Bradley T. Smith, 

Deputy Director, Office of Foreign Assets 

Control, U.S. Department of the Treasury. 

[FR Doc. 2022–01542 Filed 1–26–22; 8:45 am] 

BILLING CODE 4810–AL–C 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service Information 

Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

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 must be received on 

or before February 28, 2022. 

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 Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

1. Title: Third-Party Disclosure 

Requirements in IRS Regulations. 

OMB Control Number: 1545–1466. 

Type of Review: Extension of a 

currently approved collection. 

Description: Taxpayers must obtain 

third-party certification or 

documentation to avail themselves of 

certain credits, deductions or other 

benefits permitted by the Internal 

Revenue Code (IRC). Similarly, the 

receipt of other third-party information 

often provides a safe-harbor on which 

taxpayers may rely to avail themselves 

of certain credits, deductions or other 

benefits permitted by the IRC. Further, 

although taxpayers do not have to 

submit the documents or information to 

claim the credits, deductions, or tax 

benefits, they are required to maintain 

the documentation with their books and 

records, which facilitates the Internal 

Revenue Service (IRS) examination of 

the claimed credit, deduction, or tax 

benefit during any audit of taxpayer’s 

return. The third parties required to 

provide this certification, 

documentation, or information generally 

collect the required information in the 

ordinary course of their business. 

Accordingly, while requiring thirdparties to disclose this information is 

not a significant burden, it allows 

taxpayers to legitimately minimize their 

tax burden the by claiming credits, 

deductions, and other tax benefits that 

Congress has authorized and facilitates 

the IRS verification of the taxpayers’ 

claims on audit. 

Form Number: None. 

Affected Public: Individuals or 

households; Business or other for-profit 

organizations; Not-for-profit 

institutions. 

Estimated Number of Respondents: 

130,714,403. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 130,723,849. 

Estimated Time per Response: Varies. 

Average response time 15 minutes. 

Estimated Total Annual Burden 

Hours: 33,931,417. 

2. Title: Public Approval of TaxExempt Private Activity Bonds. 

OMB Control Number: 1545–2185. 

Type of Review: Revision of a 

currently approved collection. 

Description: The collection of 

information in these final regulations is 

the requirement in Treasury Regulations 

section 1.147(f)–1 that certain 

information be contained in a public 

notice or public approval and, 

consequently, disclosed to the public. 

The information is required to meet the 

statutory public approval requirement 

provided in the Internal Revenue Code 

section 147(f). 

Form Number: TD 9845. 

Affected Public: State and local 

governments. 

Estimated Number of Respondents: 

2,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 2,000. 

Estimated Time per Response: 1 hour 

18 minutes. 

Estimated Total Annual Burden 

Hours: 2,600. 

(Authority: 44 U.S.C. 3501 et seq.) 

Dated: January 24, 2022. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–01648 Filed 1–26–22; 8:45 am] 

BILLING CODE 4830–25–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau Information Collection 

Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

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 


lotter on DSK11XQN23PROD with NOTICES1EN27JA22.004</GPH>

10. TOP FASHION GMBH KONFEKTIONSBUGELEI (Latin: TOP FASHION GMBH 

KONFEKTIONSBUGELEI), Mark:ische Allee, 15, Grossbeeren, Brandenburg 14979, 

Germany; Website www.topfashion-online.de; Secondary sanctions risk: section l(b) of 

Executive Order 13224, as amended by Executive Order 13886; Organization Established 

Date 18 Mar 1997; Business Registration Number 14467Bl 1081P (Germany) issued 06 

Aug 1997 [SDGT] (Linked To: AYAD, Adnan). 

Designated pursuant to section l(a)(iii)(A) ofE.O. 13224, as amended, for being owned, 

controlled, or directed by, directly or indirectly, Adnan Ayad, a person whose property 

and interests in property are blocked pursuant to E.O. 13224, as amended. 
Federal Register / Vol. 87, No. 18 / Thursday, January 27, 2022 / Notices 4333 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments must be received on 

or before February 28, 2022. 

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 Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

1. Title: Change in Bond (Change of 

Surety). 

OMB Control Number: 1513–0013. 

Type of Review: Extension of a 

currently approved collection. 

Description: The Internal Revenue 

Code (IRC), at 26 U.S.C. 5114, 5173, 

5272, 5354, 5401, and 5711, requires 

certain alcohol and tobacco industry 

proprietors to post a bond as the 

Secretary of the Treasury (the Secretary) 

requires by regulation. The required 

bond ensures payment of alcohol and 

tobacco excise taxes by a surety if a 

proprietor defaults on those taxes. 

Changes in the terms of bonds are 

effectuated on form TTB F 5000.18, 

Change in Bond (Consent of Surety). 

Once executed by the proprietor and an 

approved surety company, the 

proprietor files the form with TTB, 

which retains it as long as the revised 

bond agreement remains in force. This 

collection is necessary to ensure the tax 

provisions of the IRC are appropriately 

applied. 

Form: TTB F 5000.18. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

120. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 120. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 120 hours. 

2. Title: Application for and 

Certification/Exemption of Label/Bottle 

Approval. 

OMB Control Number: 1513–0020. 

Type of Review: Extension of a 

currently approved collection. 

Description: The Federal Alcohol 

Administration Act (FAA Act) at 27 

U.S.C. 205(e) requires that alcohol 

beverages sold or introduced into 

interstate or foreign commerce be 

labeled in conformity with regulations 

issued by the Secretary. Under the FAA 

Act, such regulations are to prevent 

deception of the consumer, provide the 

consumer with ‘‘adequate information’’ 

as to the identity and quality of the 

product, and prohibit false or 

misleading statements, among other 

things. Further, under the FAA Act, 

prior to an alcohol beverage product’s 

introduction into interstate or foreign 

commerce, the producer, bottler, or 

importer of the product must apply for 

and receive TTB approval of the 

product’s label. For wines and distilled 

spirits, such respondents also may 

apply for exemption from label approval 

for products not sold or entered into 

interstate or foreign commerce. For 

distilled spirits, the TTB regulations 

also require approval of distinctive 

liquor bottles. Respondents use form 

TTB F 5100.31 or its electronic 

equivalent, COLAs Online, to request 

and obtain such approvals. If approved 

by TTB, the form also serves as a 

certificate of label approval (COLA), a 

certificate of exemption from label 

approval, or distinctive liquor bottle 

approval. This collection of information 

and its related form implement these 

statutory and regulatory provisions. 

Form: TTB F 5100.31. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

12,500. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 205,000. 

Estimated Time per Response: 31 

minutes. 

Estimated Total Annual Burden 

Hours: 105,917 hours. 

3. Title: Claims for Drawback of Tax 

on Tobacco Products, Cigarette Papers, 

and Cigarette Tubes Exported from the 

United States. 

OMB Control Number: 1513–0026. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC at 26 U.S.C. 

5706 provides for the drawback (refund) 

of Federal excise taxes paid on tobacco 

products, and on cigarette papers and 

tubes, when such articles are 

subsequently exported in accordance 

with the bond and regulatory 

requirements prescribed by the 

Secretary. Under that authority, the TTB 

regulations in 27 CFR part 44 provide 

for drawback of excise taxes paid on 

such products shipped to a foreign 

country, Puerto Rico, the Virgin Islands, 

or a possession of the United States 

when the person who paid the tax files 

the prescribed claim and bond. The 

regulations require that respondents file 

such claims and certain supporting 

documentation using form TTB F 

5620.7, while the required bond is filed 

using form TTB F 5200.17. In addition, 

respondents may file letterhead 

applications for relief from certain 

regulatory requirements regarding filing 

of supporting documentation showing 

export or loss. This collection ensures 

drawback is provided consistent with 

the statutory provisions. 

Form: TTB F 5200.17 and TTB F 

5620.7. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

13. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 13. 

Estimated Time per Response: 1.385 

hours. 

Estimated Total Annual Burden 

Hours: 18 hours. 

4. Title: Removals of Tobacco 

Products and Cigarette Papers and 

Tubes without Payment of Tax. 

OMB Control Number: 1513–0027. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC at 26 U.S.C. 

5704(b) provides that a manufacturer or 

export warehouse proprietor, in 

accordance with regulations prescribed 

by the Secretary, may remove tobacco 

products and cigarette papers and tubes, 

without payment of tax, for export or 

consumption beyond the jurisdiction of 

the internal revenue laws of the United 

States. That IRC section also provides 

that such persons may transfer such 

articles, without payment of tax, to the 

bonded premises of another such entity. 

In addition, the IRC at 26 U.S.C. 5722 

requires such persons to make reports as 

required by regulation. Under those 

authorities, the TTB regulations in 27 

CFR part 44 require tobacco product and 

cigarette paper and tube manufacturers 

and export warehouse proprietors to 

report such removals on form TTB F 

5200.14. Alternatively, under the 

alternate procedure described in TTB 

Industry Circular 2004–3, respondents 

may submit a Monthly Summary Report 

of such removals if records maintained 

at the respondent’s premises document 

the export of each removal. Under this 

information collection, respondents also 

submit letterhead notices to modify 

previously submitted information, and 

they submit letterhead applications to 

obtain authorization to use an 

alternative Monthly Summary Report 

procedure. The collected information 


lotter on DSK11XQN23PROD with NOTICES1
4334 Federal Register / Vol. 87, No. 18 / Thursday, January 27, 2022 / Notices 

ensures the appropriate payment of tax 

under the IRC. 

Form: TTB F 5200.14. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

300. 

Frequency of Response: On occasion, 

Monthly. 

Estimated Total Number of Annual 

Responses: 21,970. 

Estimated Time per Response: 1 to 7 

hours. 

Estimated Total Annual Burden 

Hours: 27,730 hours. 

5. Title: Claims—Alcohol, Tobacco, 

and Firearms Taxes. 

OMB Control Number: 1513–0030. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC at 26 U.S.C. 

5008, 5056, 5370, and 5705 authorizes 

the Secretary to provide for claims for 

taxpayer relief from excise taxes paid on 

distilled spirits, wine, beer, and tobacco 

products lost or destroyed by theft or 

disaster, voluntarily destroyed, or 

returned or withdrawn from the market. 

The IRC at 26 U.S.C. 5044 also allows 

for the refund of tax for wine returned 

to bond. In addition, the IRC at 26 

U.S.C. 5111–5114, authorizes the 

Secretary to issue drawback (refunds) 

for a portion of the excise taxes paid on 

distilled spirits used in the manufacture 

of certain nonbeverage products. 

Finally, the IRC at U.S.C. 6402–6404 

provides that taxpayers may be 

refunded on certain overpayments, 

while section 6423 sets conditions on 

such claims for alcohol and tobacco 

excise taxes. Under those IRC 

authorities, the TTB regulations require 

taxpayers to make claims using form 

TTB F 5620.8. On that form, the 

respondent states the amount of and the 

reasons and circumstances for the claim. 

This collected information is necessary 

to ensure the tax provisions of the IRC 

are appropriately applied as it allows 

TTB to determine if submitted claims 

meet the statutory and regulatory 

criteria. 

Form: TTB F 5620.8. 

Affected Public: Businesses or other 

for-profits; Individuals or households; 

and Not-for profit institutions. 

Estimated Number of Respondents: 

5,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 5,000. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 5,000 hours. 

6. Title: 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. 

OMB Control Number: 1513–0054. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC at 26 U.S.C. 

7122 provides that the Secretary may 

compromise any civil or criminal case 

arising under it, including tax liabilities, 

in lieu of civil or criminal action. Under 

this authority, the TTB regulations 

require persons to submit offers in 

compromise for violations of the IRC on 

form TTB F 5640.1. Submitters use that 

form to identify the tax liabilities or 

violations being compromised, the 

amount of the compromise offer, and 

the reason for the offer. 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 

collected information allows TTB to 

consider the offer in compromise in 

relation to the alleged violations of the 

law and the potential for a payment 

plan to address circumstances in which 

the individual or business is unable to 

pay an accepted offer in compromise 

immediately in full. 

Form: TTB F 5600.17, TTB F 5600.18, 

TTB F 5640.1. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

households. 

Estimated Number of Respondents: 

40. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 40. 

Estimated Time per Response: 2.5 

hours. 

Estimated Total Annual Burden 

Hours: 90 hours. 

7. Title: Offer in Compromise of 

Liability Incurred under the Federal 

Alcohol Administration Act. 

OMB Control Number: 1513–0055. 

Type of Review: Extension of a 

currently approved collection. 

Description: The FAA Act (27 U.S.C. 

201 et seq.) requires certain alcohol 

beverage industry members to obtain 

basic permits from the Secretary, and it 

prohibits unfair trade practices and 

deceptive advertising and labeling of 

alcohol beverages. Under 27 U.S.C. 207, 

violations of the Act are subject to civil 

and criminal penalties, but the Secretary 

may accept monetary compromise for 

such alleged violations. Under that 

authority, the TTB regulations provide 

that a proponent or their agent may 

submit an offer in compromise to 

resolve alleged FAA Act violations 

using form TTB F 5640.2. The form 

identifies the alleged violation(s) and 

violator(s), amount of the compromise 

offer, and the reason(s) for the offer. 

TTB uses the information to evaluate 

the adequacy of the compromise offer in 

relation to the alleged violation(s) of the 

FAA Act and to determine if it should 

accept the offer. 

Form: TTB F 5640.2. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

households. 

Estimated Number of Respondents: 

20. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 20. 

Estimated Time per Response: 2 

hours. 

Estimated Total Annual Burden 

Hours: 40 hours. 

8. Title: Excise Tax Return—Alcohol 

and Tobacco (Puerto Rico). 

OMB Control Number: 1513–0090. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC at 26 U.S.C. 

5061(a) and 26 U.S.C. 5703(b) requires 

that excise taxes on alcohol and tobacco 

products be collected on the basis of a 

return, filed for the periods, at the times, 

and containing the information the 

Secretary requires by regulation. Under 

the IRC at 26 U.S.C. 7652(a), such taxes, 

at the same rates, are imposed on 

similar products manufactured in 

Puerto Rico and brought into the United 

States, and the majority of those taxes 

are subsequently transferred into the 

treasury of Puerto Rico. The TTB 

regulations in 27 CFR part 26 (for 

distilled spirits, wine, and beer) and 

part 41 (for tobacco products and 

cigarette papers and tubes), prescribe 

the use of TTB F 5000.25, Excise Tax 

Return—Alcohol and Tobacco (Puerto 

Rico) for the collection of the excise 

taxes imposed by 26 U.S.C. 7652(a). 

This collection is necessary to ensure 

the tax provisions of the IRC are 

appropriately applied. 

Form: TTB F 5000.25. 

Affected Public: Businesses or other 

for-profits; Individuals and households. 

Estimated Number of Respondents: 

24. 

Frequency of Response: Quarterly; 

Annually. 

Estimated Total Number of Annual 

Responses: 474. 

Estimated Time per Response: 0.75 

hours. 

Estimated Total Annual Burden 

Hours: 356 hours. 

9. Title: Special (Occupational) Tax 

Registration and Returns. 

OMB Control Number: 1513–0112. 

Type of Review: Extension of a 

currently approved collection. 

Description: Before July 1, 2008, 

various sections of chapter 51 of the IRC 


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Federal Register / Vol. 87, No. 18 / Thursday, January 27, 2022 / Notices 4335 

required alcohol industry members to 

register for and pay an annual special 

occupational tax (SOT). However, 

section 11125 of Public Law 109–59 

permanently repealed, effective July 1, 

2008, the SOT on alcohol beverage 

producers and marketers, non-beverage 

product manufacturers, tax-free alcohol 

users, and specially denatured spirits 

users and dealers, but any SOT 

liabilities incurred for periods before 

that date remain. Also, while most SOT 

requirements for the alcohol industry 

were repealed, 26 U.S.C. 5124 continues 

to require wholesale and retail alcohol 

dealers to register with the Secretary 

when commencing or ending business 

or when certain changes to existing 

registration information are necessary. 

In addition, the IRC at 26 U.S.C. 5731 

and 5732 continues to require 

manufacturers of tobacco products and 

cigarette papers and tubes, as well as 

export warehouse proprietors, to register 

and pay an annual SOT by the use of a 

return. The registrations and SOT 

payments for such entities are due on or 

before the date of commencing business, 

and on or before July 1 of every year 

after that. Under the TTB regulations in 

27 CFR part 31, alcohol industry 

members with pre-July 1, 2008, SOT 

liabilities use TTB F 5630.5a as the 

return for such liabilities, while 

wholesale and retail alcohol dealers 

register or report registration changes on 

TTB F 5630.5d. Under the TTB 

regulations in 27 CFR parts 40, 44, and 

46, tobacco industry members use TTB 

F 5630.5t to register and pay SOT. This 

collection is necessary to ensure the 

registration and SOT provisions of the 

IRC are appropriately applied. 

Form: TTB F 5630.5a, TTB F 5630.d, 

and TTB F 5630.5t. 

Affected Public: Businesses or other 

for-profits; Individuals or households; 

and Not-for-profit institutions. 

Estimated Number of Respondents: 

6,320. 

Frequency of Response: Annually; On 

Occasion. 

Estimated Total Number of Annual 

Responses: 6,320. 

Estimated Time per Response: 25 

minutes. 

Estimated Total Annual Burden 

Hours: 2,633 hours. 

10. Title: Voluntary Chemist 

Certification Program Applications, 

Notices, and Records. 

OMB Control Number: 1513–0140. 

Type of Review: Extension of a 

currently approved collection. 

Description: TTB offers the Chemist 

Certification Program as a service to the 

alcohol beverage industry to facilitate 

export of beverage alcohol to foreign 

markets. Many countries that require 

testing as a condition of entry for 

alcohol beverages accept a report of 

analysis of those alcohol beverages from 

a TTB-certified chemist. This 

certification program ensures that 

chemists, enologists, brewers, and 

technicians generate quality data and 

have the required proficiencies to 

conduct the required chemical analyses. 

This information collection includes the 

application, notice, and recordkeeping 

requirements associated with the TTB 

voluntary chemist certification program, 

including letterhead applications for 

certification, submission of certification 

test results, requests for TTB-affirmed 

reports of analysis, and notices of 

changes in chemist employment place 

or status. Under this program, certified 

chemists and their laboratories must 

also maintain usual and customary 

records regarding all analytical results 

conducted under the TTB certification, 

and records related to laboratory 

equipment, quality control policies, 

procedures and systems, and analyst 

training and competence. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

310. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 310. 

Estimated Time per Response: 1.33 

hours. 

Estimated Total Annual Burden 

Hours: 412 hours. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: January 24, 2022. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–01632 Filed 1–26–22; 8:45 am] 

BILLING CODE 4810–31–P 


lotter on DSK11XQN23PROD with NOTICES1