Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 94877 

extension purposes only. As for 

adjustments, due to changes in agency 

estimates, TTB is increasing the number 

of respondents, responses, and burden 

hours associated with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals or households; 

and Not-for-profit institutions. 

Estimated Annual Burden 

• Number of Respondents: 6,520. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 6,520. 

• Average Per-Response Burden: 25 

minutes. 

• Total Burden: 2,717 hours. 

OMB Control No. 1513–0118 

Title: Formulas for Fermented 

Beverage Products, TTB REC 5052/1. 

TTB Recordkeeping Number: TTB 

REC 5052/1. 

Abstract: Under the authority of the 

IRC excise tax, recordkeeping, reporting, 

and regulatory compliance provisions at 

26 U.S.C. 5051, 5052, 5415, 5555, and 

7805, and of the FAA Act at 27 U.S.C. 

205(e), the TTB regulations in 27 CFR 

parts 7 and 25 require beer and malt 

beverage producers and importers to file 

a formula when certain non-exempted 

ingredients, flavors, colors, or processes 

are used to produce a fermented 

beverage product. This information 

collection is necessary to ensure that the 

tax provisions of the IRC are 

appropriately applied, and that the 

alcohol beverage labeling provisions of 

the FAA Act are met for imported 

products that meet that Act’s definition 

of malt beverage. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals. 

Estimated Annual Burden 

• Number of Respondents: 550. 

• Average Responses per Respondent: 

3. 

• Number of Responses: 1,650. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 1,650. 

OMB Control No. 1513–0122 

Title: Formula and Process for 

Domestic and Imported Alcohol 

Beverages. 

TTB Form Number: TTB F 5100.51. 

Abstract: Chapter 51 of the IRC (26 

U.S.C. chapter 51) governs the 

production, classification, and taxation 

of alcohol products, and the Federal 

Alcohol Administration Act (FAA Act) 

at 27 U.S.C. 205(e) requires alcohol 

beverage labels to provide consumers 

with adequate information as to the 

identity and quality of alcohol 

beverages. Each statute also authorizes 

the Secretary to issue regulations related 

to such activities. As such, the TTB 

regulations require alcohol beverage 

producers and importers to obtain 

formula approval for certain nonstandard products or products with nonstandard ingredients to ensure that such 

products are properly classified for 

excise tax purposes under the IRC and 

properly labeled under the FAA Act. 

Currently, in lieu of the formula forms 

and letterhead notices specified in the 

TTB regulations for each alcohol 

commodity (distilled spirits, wine, and 

beer/malt beverages), which are 

approved under separate OMB control 

numbers, respondents may submit TTB 

F 5100.51 or its electronic equivalent in 

Formulas Online (FONL) as an alternate 

procedure under this OMB control 

number. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 3,200. 

• Average Responses per Respondent: 

6. 

• Number of Responses: 19,200. 

• Average Per-Response Burden: 2 

hours. 

• Total Burden: 38,400. 

OMB Control No. 1513–0140 

Title: Voluntary Chemist Certification 

Program Applications, Notices, and 

Records. 

Abstract: 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. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection, as well as the 

average per-response time, for the 

information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 275. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 275. 

• Average Per-Response Burden: 1.00 

hours. 

• Total Burden: 275 hours. 

Dated: November 22, 2024. 

Amy R. Greenberg, 

Acting Assistant Administrator, Headquarters 

Operations. 

[FR Doc. 2024–28008 Filed 11–27–24; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Methyl Isobutyl Carbinol 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition has been filed 

requesting that methyl isobutyl carbinol 

be added to the list of taxable 


khammond on DSK9W7S144PROD with NOTICES
94878 Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 

substances. This notice of filing also 

requests comments on the petition. This 

notice of filing is not a determination 

that the list of taxable substances is 

modified. 

DATES: Written comments and requests 

for a public hearing must be received on 

or before January 28, 2025. 

ADDRESSES: Commenters are encouraged 

to submit public comments or requests 

for a public hearing relating to this 

petition electronically via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate public 

docket number IRS–2024–0057 or 

methyl isobutyl carbinol) by following 

the online instructions for submitting 

comments. Comments cannot be edited 

or withdrawn once submitted to the 

Federal eRulemaking Portal. 

Alternatively, comments and requests 

for a public hearing may be mailed to: 

Internal Revenue Service, Attn: 

CC:PA:01:PR (Notice of Filing for 

Methyl Isobutyl Carbinol), Room 5203, 

P.O. Box 7604, Ben Franklin Station, 

Washington DC 20044. All comments 

received are part of the public record 

and subject to public disclosure. All 

comments received will be posted 

without change to www.regulations.gov, 

including any personal information 

provided. You should submit only 

information that you wish to make 

publicly available. If a public hearing is 

scheduled, notice of the time and place 

for the hearing will be published in the 

Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Andrew J. Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 

Reques To Add Substance to the List 

(a) Overview. A petition was filed 

pursuant to Rev. Proc. 2022–26 (2022– 

29 I.R.B. 90), as modified by Rev. Proc. 

2023–20 (2023–15 I.R.B. 636), 

requesting that methyl isobutyl carbinol 

be added to the list of taxable 

substances under section 4672(a) of the 

Internal Revenue Code (List). The 

petition requesting the addition of 

methyl isobutyl carbinol to the List is 

based on weight and contains the 

information detailed in paragraph (b) of 

this document. The information is 

provided for public notice and comment 

pursuant to section 9 of Rev. Proc. 

2022–26. The publication of petition 

information in this notice of filing is not 

a determination and does not constitute 

Treasury Department or IRS 

confirmation of the accuracy of the 

information published. 

(b) Petition Content. 

(1) Substance name: Methyl isobutyl 

carbinol 

The substance is also known as 4- 

methyl-2-pentanol, 4-methylpentan-2- 

ol, methyl amyl alcohol, MIBC, and 

isobutylmethylcarbinol. 

(2) Petitioner: ALTIVIA Ketones & 

Additives LLC, an exporter of methyl 

isobutyl carbinol. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2905.19.9090. 

(ii) Schedule B number: 2905.19.9095. 

(iii) CAS number: 108–11–2. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: September 23, 

2024. 

(ii) Petition filing date for purposes of 

section 11.02 of Rev. Proc. 2022–26, as 

modified by section 3 of Rev. Proc. 

2023–20: January 1, 2024. 

(5) Description from petition: 

According to the petition, methyl 

isobutyl carbinol is an organic chemical 

compound. It is used as a lube oil 

additive, as a frother in mining 

applications, and in fracking fluids. 

Methyl isobutyl carbinol is made from 

propylene. Taxable chemicals constitute 

82.36 percent by weight of the materials 

used to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: The predominant method of 

production is aldol condensation of 

acetone. Aldol condensation is a twostep process in which an aldol reaction 

forms an aldol product and a 

dehydration reaction removes water to 

form the final product. The process uses 

acetone in condensation, dehydration, 

and hydrogenation steps. Acetone is 

passed over a strong base catalyst to 

form diacetone alcohol, then dehydrated 

to mesityl oxide, and subsequently 

hydrogenated to methyl isobutyl ketone. 

Generally, the process forms coproduced methyl isobutyl ketone, 

methyl isobutyl carbinol, di-isobutyl 

ketone and, to a lesser extent, diisobutyl carbinol. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

2(C3H6 (propylene)) + H2O → C6H14O 

(methyl isobutyl carbinol) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $7.99 per ton. 

(ii) Conversion factors: 0.82 for 

propylene. 

(9) Public docket number: IRS–2024– 

0057. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–28071 Filed 11–27–24; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Di-isobutyl Carbinol 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and Request for 

Comments. 

SUMMARY: This notice of filing 

announces that a petition was filed 

requesting that di-isobutyl carbinol be 

added to the list of taxable substances. 

This notice of filing also requests 

comments on the petition. This notice of 

filing is not a determination that the list 

of taxable substances is modified. 

DATES: Written comments and requests 

for a public hearing must be received on 

or before January 28, 2025. 

ADDRESSES: Commenters are encouraged 

to submit public comments or requests 

for a public hearing relating to this 

petition electronically via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate public 

docket number IRS–2024–0055 or diisobutyl carbinol) by following the 

online instructions for submitting 

comments. Comments cannot be edited 

or withdrawn once submitted to the 

Federal eRulemaking Portal. 

Alternatively, comments and requests 

for a public hearing may be mailed to: 

Internal Revenue Service, Attn: 

CC:PA:01:PR (Notice of Filing for Diisobutyl Carbinol), Room 5203, P.O. Box 

7604, Ben Franklin Station, Washington 

DC 20044. All comments received are 

part of the public record and subject to 

public disclosure. All comments 

received will be posted without change 

to www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. If 

a public hearing is scheduled, notice of 

the time and place for the hearing will 

be published in the Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Andrew J. Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 


khammond on DSK9W7S144PROD with NOTICES