51720 Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 

The Department is currently engaged 

with stakeholders and public agency 

partners in addressing current issues in 

freight and logistics through President’ 

Biden’s Supply Chain Disruptions Task 

Force. DOT’s E.O. 14017 report will 

build on those efforts, focusing on 

challenges and solutions over the 

medium and longer term while also 

addressing DOT’s goals of safety, 

economic strength, climate resilience, 

equity, and transformation. 

This notice requests comments and 

information from the public to assist the 

Department of Transportation in 

preparing the report required by E.O. 

14017. In developing this report, the 

Secretary will consult with the heads of 

appropriate agencies, and will be 

assisted by the relevant operating 

administrations of the Department of 

Transportation. 

Written Comments 

The Department seeks information 

from the public on the current 

challenges faced within the freight and 

logistics sector, including, but not 

limited to, the following topics: 

1. The identification of major 

infrastructure or operational bottlenecks 

and chokepoints across all aspects of the 

freight and logistics supply chain— 

including shipping/receiving, 

intermodal transfer, rail/water/truck 

transportation, warehousing, etc.—that 

slow or impede efficient cargo 

movement within the freight and 

logistics sector, and the most effective 

investments and management practice 

improvements that could be made to 

alleviate those bottlenecks. 

2. Current and potential future 

shortages and/or distribution limitations 

of essential cargo-handling equipment, 

such as chassis and shipping containers, 

and how these challenges can be or are 

likely to be addressed by the freight and 

logistics industry over both the medium 

and longer term. 

3. Warehouse capacity and 

availability, and any challenges faced in 

operating and siting/constructing those 

facilities, as well as challenges faced by 

third-party logistics service providers 

and other stakeholders in the logistic 

system. 

4. Major risks to resilience within the 

freight and logistics sector (including 

defense, intelligence, cyber, homeland 

security, health, climate, environmental, 

natural, market, economic, geopolitical, 

human-rights, or labor-management 

risks). What factors help to mitigate, or 

conversely exacerbate, these risks? 

5. The effects of climate change on 

transportation and logistics 

infrastructure and its implications for 

supply chain resiliency. 

6. Technology issues, including 

information systems, cybersecurity 

risks, and interoperability, that affect 

the safe, efficient, and reliable 

movement of goods. Would greater 

standardization of those technologies 

help address those challenges? 

7. Key opportunities and challenges 

with respect to the existing and future 

workforce to ensure a well-functioning 

freight and logistics supply chain and 

achieve the President’s goal of 

increasing good-paying jobs with the 

choice of a union. Are there additional 

workforce or skill set opportunities and 

needs currently, or expected in the 

future? 

8. Current barriers (including 

statutory, regulatory, technological, 

institutional, labor and workforce, 

management, existing business models/ 

practices issues) that inhibit supply 

chain performance. For any barriers 

identified, please address the actors 

involved and potential outcomes should 

those barriers be removed. 

9. Critical assets that the sector relies 

upon and their expected future 

availability. Would increasing domestic 

production of these assets be desirable 

or feasible as a means of ensuring 

greater supply chain resiliency (chassis, 

containers, etc.)? 

10. Technological practices, including 

data sharing, that are being 

implemented at various levels across the 

supply chain sector. What are the 

upsides, challenges, and drawbacks of 

further adoption? 

11. Actions that DOT or other 

agencies in the U.S. Government (USG) 

could take under existing authorities or 

in partnership with States, local 

governments, the private sector, or labor 

to address current and evolving 

challenges within the freight and 

logistics sector. 

12. Other policy recommendations or 

suggested executive, legislative, or 

regulatory changes to ensure a resilient 

supply chain that DOT/USG should 

consider, including means to collaborate 

more effectively across government 

agencies and suggestions based on state 

and international models. 

13. Recommended actions by nonFederal entities, including State and 

local governments, private firms, labor, 

and other participants in the freight and 

logistics sector that could be encouraged 

by DOT/USG. 

Dated: September 10, 2021. 

Michael Shapiro, 

Deputy Assistant Secretary for Economic 

Policy. 

[FR Doc. 2021–19974 Filed 9–15–21; 8:45 am] 

BILLING CODE 4910–9X–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

[Docket No. TTB–2021–0003] 

Proposed Information Collections; 

Comment Request (No. 83) 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau (TTB); Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: As part of our continuing 

effort to reduce paperwork and 

respondent burden, and as required by 

the Paperwork Reduction Act of 1995, 

we invite comments on the proposed or 

continuing information collections 

listed below in this notice. 

DATES: We must receive your written 

comments on or before November 15, 

2021. 

ADDRESSES: You may send comments on 

the information collections described in 

this document using one of the two 

methods described below— 

• Internet: To submit comments 

electronically, use the comment form for 

this document posted on the 

‘‘Regulations.gov’’ e-rulemaking website 

at https://www.regulations.gov within 

Docket No. TTB–2021–0003. 

• Mail: Send comments to the 

Paperwork Reduction Act Officer, 

Regulations and Rulings Division, 

Alcohol and Tobacco Tax and Trade 

Bureau, 1310 G Street NW, Box 12, 

Washington, DC 20005. 

Please submit separate comments for 

each specific information collection 

described in this document. You must 

reference the information collection’s 

title, form or recordkeeping requirement 

number (if any), and OMB control 

number in your comment. 

You may view copies of this 

document, the relevant TTB forms, and 

any comments received at https://

www.regulations.gov within Docket No. 

TTB–2021–0003. TTB has posted a link 

to that docket on its website at https:// 

www.ttb.gov/rrd/information-collectionnotices. You also may obtain paper 

copies of this document, the listed 

forms, and any comments received by 

contacting TTB’s Paperwork Reduction 

Act Officer at the addresses or telephone 

number shown below. 

FOR FURTHER INFORMATION CONTACT: 

Michael Hoover, Regulations and 

Rulings Division, Alcohol and Tobacco 

Tax and Trade Bureau, 1310 G Street 

NW, Box 12, Washington, DC 20005; 

202–453–1039, ext. 135; or 

informationcollections@ttb.gov (please 

do not submit comments to this email 

address). 

Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 51721 

SUPPLEMENTARY INFORMATION: 

Request for Comments 

The Department of the Treasury and 

its Alcohol and Tobacco Tax and Trade 

Bureau (TTB), as part of a continuing 

effort to reduce paperwork and 

respondent burden, invite the general 

public and other Federal agencies to 

comment on the proposed or continuing 

information collections described 

below, as required by the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501 

et seq.). 

Comments submitted in response to 

this document will be included or 

summarized in our request for Office of 

Management and Budget (OMB) 

approval of the relevant information 

collection. All comments are part of the 

public record and subject to disclosure. 

Please do not include any confidential 

or inappropriate material in your 

comments. 

We invite comments on: (a) Whether 

an information collection is necessary 

for the proper performance of the 

agency’s functions, including whether 

the information has practical utility; (b) 

the accuracy of the agency’s estimate of 

the information collection’s burden; (c) 

ways to enhance the quality, utility, and 

clarity of the information collected; (d) 

ways to minimize the information 

collection’s burden on respondents, 

including through the use of automated 

collection techniques or other forms of 

information technology; and (e) 

estimates of capital or start-up costs and 

costs of operation, maintenance, and 

purchase of services to provide the 

requested information. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information has 

a valid OMB control number. 

Information Collections Open for 

Comment 

Currently, we are seeking comments 

on the following forms, letterhead 

applications or notices, recordkeeping 

requirements, questionnaires, or 

surveys: 

OMB Control No. 1513–0007 

Title: Brewer’s Report of Operations 

and Quarterly Brewer’s Report of 

Operations. 

TTB Form Number: TTB F 5130.9 and 

5130.26. 

Abstract: The Internal Revenue Code 

(IRC) at 26 U.S.C. 5415 requires that all 

brewers furnish reports of operations 

and transactions as the Secretary of the 

Treasury (the Secretary) prescribes by 

regulation. Under that authority, the 

TTB regulations in 27 CFR part 25 

require brewers to file monthly 

operations reports using TTB F 5130.9, 

Brewer’s Report of Operations, if they 

anticipate an annual excise tax liability 

of $50,000 or more for beer in a given 

calendar year. Taxpayers who anticipate 

a liability of less than $50,000 for such 

taxes in a given year and had such 

liability the previous year may file 

quarterly operations reports using TTB 

F 5130.9 or the simplified TTB F 

5130.26, Quarterly Brewer’s Report of 

Operations. The information collected 

from brewers on these reports regarding 

the amount of beer they produce, 

receive, return, remove, transfer, 

destroy, or otherwise gain or dispose of 

is necessary to ensure the tax provisions 

of the IRC are appropriately applied. 

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 increasing 

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: 6,000. 

• Average Responses per Respondent: 

5.4. 

• Number of Responses: 32,400. 

• Average per-Response Burden: 0.75 

hour. 

• Total Burden: 24,300 hours. 

OMB Control No. 1513–0008 

Title: Application and Permit to Ship 

Liquors and Articles of Puerto Rican 

Manufacture Taxpaid to the United 

States. 

TTB Form Number: TTB F 5170.7. 

Abstract: The IRC at 26 U.S.C. 7652 

provides that products made in Puerto 

Rico, shipped to the United States, and 

withdrawn for consumption or sale are 

subject to a tax equal to the internal 

revenue tax imposed on like products 

made in the United States. In addition, 

that section provides that the taxes 

collected on such Puerto Rican products 

are covered over (transferred) into the 

Treasury of Puerto Rico. Under the TTB 

regulations in 27 CFR part 26, 

applicants use form TTB F 5170.7 to 

apply for authorization for, and to 

document, the shipment of tax-paid or 

tax-determined Puerto Rican spirits to 

the United States. The collected 

information documents the specific 

spirits and articles, the amounts 

shipped and received, and the amount 

of tax, and it identifies the consignor in 

Puerto Rico and consignee in the United 

States. TTB uses the information to 

verify the accuracy of prepayments of 

excise tax and semimonthly payments 

of deferred excise taxes, and to 

determine the amount of revenue to be 

transferred into the Treasury of Puerto 

Rico. This information is necessary to 

ensure the tax provisions of the IRC are 

appropriately applied. 

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: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 20. 

• Average Responses per Respondent: 

106. 

• Number of Responses: 2,120. 

• Average per-Response Burden: 0.5 

hour. 

• Total Burden: 1,060 hours. 

OMB Control No. 1513–0018 

Title: Application for Basic Permit 

under the Federal Alcohol 

Administration Act. 

TTB Form Number: TTB F 5100.24. 

Abstract: Section 103 of the Federal 

Alcohol Administration Act (FAA Act, 

27 U.S.C. 203) requires that a person 

must apply to the Secretary for a ‘‘basic 

permit’’ before beginning business as: 

(1) An importer into the United States 

of distilled spirits, wine, or malt 

beverages, (2) a producer of distilled 

spirits or wine, or (3) a wholesaler of 

distilled spirits, wine, or malt beverages. 

In addition, section 104 of the FAA Act 

(27 U.S.C. 204(c)) prescribes who is 

entitled to a basic permit, and it 

authorizes the Secretary to prescribe the 

manner and form of, and the 

information required in, basic permit 

applications. Under these authorities, 

the TTB regulations in 27 CFR part 1 

require that applicants use TTB F 

5100.24 to apply for new FAA Act basic 

permits. That application enables TTB 

to determine the location of the 

proposed business, the extent of its 

operations, and if the applicant is 

qualified under the FAA Act to receive 

a basic permit. 

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 increasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection. 

51722 Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

Annual Burden 

• Number of Respondents: 10,500. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 10,500. 

• Average per-Response Burden: 

1.125 hours. 

• Total Burden: 11,813 hours. 

OMB Control No. 1513–0021 

Title: Formula and Process for 

Nonbeverage Products. 

TTB Form Number: TTB F 5154.1. 

Abstract: The IRC at 26 U.S.C. 5111– 

5114 authorizes drawback (refund) of 

excise tax paid on distilled spirits used 

in the manufacture of medicines, 

medicinal preparations, food products, 

flavors, flavoring extracts, or perfume 

that are unfit for beverage purposes, and 

it authorizes the Secretary to prescribe 

regulations to ensure that drawback is 

not paid for unauthorized purposes. 

Under those authorities, TTB has issued 

regulations to require that nonbeverage 

drawback claimants show that the 

taxpaid distilled spirits for which a 

claimant makes a drawback claim were 

used in the manufacture of a product 

unfit for beverage use. Respondents base 

this showing on the product’s formula 

and manufacturing process, which they 

describe using form TTB F 5154.1 or its 

electronic equivalent in Formulas 

Online. The collected information 

allows TTB to ensure that the tax 

provisions of the IRC regarding 

drawback are appropriately applied. 

This information collection also is 

beneficial to respondents as TTB’s 

determination regarding the described 

product allows claimants to know in 

advance of actual manufacture if the 

product is or is not fit for beverage 

purposes and thus eligible or not 

eligible for drawback. 

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 increasing 

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: 500. 

• Average Responses per Respondent: 

35. 

• Number of Responses: 17,500. 

• Average per-Response Burden: 0.5 

hour. 

• Total Burden: 8,750 hours. 

OMB Control No. 1513–0040 

Title: Application for Operating 

Permit Under 26 U.S.C. 5171(d). 

TTB Form Number: TTB F 5110.25. 

Abstract: As required by the IRC at 26 

U.S.C. 5171(d), persons who intend to 

distill, process, or warehouse distilled 

spirits for non-beverage use, or who 

intend to manufacture articles using 

distilled spirits or warehouse bulk 

spirits for non-industrial use without 

bottling, are required to apply for and 

obtain a distilled spirits plant (DSP) 

operating permit before beginning such 

operations. Under that IRC authority, 

the TTB regulations in 27 CFR part 19 

require such persons to apply for a DSP 

operating permit using form TTB F 

5110.25. The form identifies the name 

and business address of the applicant, 

the DSP’s location, and the operations to 

be conducted at the plant. Applicants 

also must submit a statement of 

business organization, information 

regarding the persons with significant 

interest in the business, and a list of 

trade names the applicant will use in 

connection with the specified 

operations. The collected information 

allows TTB to determine if an applicant 

is qualified under the IRC to receive a 

DSP operating permit. 

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: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 100. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 100. 

• Average per-Response Burden: 1 

hour. 

• Total Burden: 100 hours. 

OMB Control No. 1513–0052 

Title: Alcohol Fuel Plant (AFP) 

Reports and Miscellaneous Letterhead 

Applications, and Notices, Marks, and 

Records. 

TTB Form Number: TTB F 5110.75. 

Abstract: While distilled spirits 

produced or imported into the United 

States are normally subject to excise tax 

under the IRC at 26 U.S.C. 5001, the IRC 

at 26 U.S.C. 5214(a)(12) allows distilled 

spirits used for fuel purposes to be 

withdrawn free of that tax. As such, the 

IRC at 26 U.S.C. 5181 and 5207 requires 

a proprietor of a distilled spirits plant 

(DSP) established as an alcohol fuel 

plant (AFP) to make applications, 

maintain records, and render reports as 

the Secretary prescribes by regulation. 

Under those IRC authorities, TTB has 

issued AFP regulations in 27 CFR part 

19 that require proprietors to keep 

certain records, provide certain notices, 

place certain marks on alcohol fuel 

containers, and make an annual 

operations report on form TTB F 

5110.75. TTB uses the collected 

information to ensure that the tax 

provisions of the IRC are appropriately 

applied and to help prevent diversion of 

alcohol fuel to taxable beverage use. 

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: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Not-for-profit institutions; 

and Individuals or households. 

Estimated Annual Burden 

• Number of Respondents: 1,900. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 1,900. 

• Average per-Response Burden: 1 

hour. 

• Total Burden: 1,900. 

OMB Control No. 1513–0103 

Title: Tobacco Bond—Collateral, 

Tobacco Bond—Surety, and Tobacco 

Bond. 

TTB Form Numbers: TTB F 5200.25, 

TTB F 5220.26, and TTB F 5200.29. 

Abstract: The IRC at 26 U.S.C. 5711 

requires every person, before 

commencing business as a manufacturer 

of tobacco products or cigarette papers 

and tubes, or as an export warehouse 

proprietor, to file a bond in the amount, 

form, and manner as prescribed by the 

Secretary by regulation. Also, the IRC at 

26 U.S.C. 7101 requires that such bonds 

be guaranteed by a surety or by the 

deposit of collateral in the form of 

United States Treasury bonds or notes. 

Under those IRC authorities, TTB has 

issued tobacco bond regulations in 27 

CFR parts 40 and 44. Those regulations 

require the prescribed persons to file a 

surety or collateral bond with TTB in an 

amount equivalent to the potential tax 

liability of the person, within a 

minimum and a maximum amount. The 

TTB regulations also require a 

strengthening bond when the amount of 

an existing bond becomes insufficient or 

a superseding bond when a current 

bond is no longer valid for reasons 

Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 51723 

specified by regulation. Respondents 

may provide a surety bond using TTB F 

5000.25, a collateral bond using TTB F 

5000.26, or they may use TTB F 5200.29 

for either type of bond as an approved 

alternate procedure. 

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: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits, and individuals. 

Estimated Annual Burden 

• Number of Respondents: 215. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 215. 

• Average per-Response Burden: 1 

hour. 

• Total Burden: 215 hours. 

OMB Control No. 1513–0107 

Title: Monthly Report—Importer of 

Tobacco Products or Processed Tobacco. 

TTB Form Number: TTB F 5220.6. 

Abstract: Under the IRC at 26 U.S.C. 

5722, importers of tobacco products and 

of processed tobacco are required to 

make reports containing such 

information, in such form, at such 

times, and for such periods as the 

Secretary shall prescribe by regulation. 

Under that authority, the TTB 

regulations in 27 CFR part 41 require 

importers of tobacco products and 

importers of processed tobacco to 

submit a monthly report on TTB F 

5220.6 to account for such products on 

hand, received, and removed. TTB uses 

the collected information to help 

prevent diversion of tobacco products 

and processed tobacco into the illegal 

market. 

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: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 280. 

• Average Responses per Respondent: 

12. 

• Number of Responses: 3,360. 

• Average per-Response Burden: 1 

hour. 

• Total Burden: 3,360. 

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 at 26 U.S.C. 5051, 5052, 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 non-traditional 

fermented beverage product. This 

information collection, which 

respondents submit to TTB as a written 

notice, 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 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, as an alternate 

procedure, may submit TTB F 5100.51 

or its electronic equivalent in Formulas 

Online (FONL), as approved 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 increasing 

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–NEW 

Title: Combined Alcohol Excise Tax 

Return and Simplified Operations 

Report—Pilot Test. 

TTB Form Numbers: To be 

determined. 

Abstract: Under the IRC at 26 U.S.C. 

5061, the Federal excise tax on wine, 

distilled spirits, and beer is collected on 

the basis of a return, which taxpayers 

file on a semi-monthly, quarterly, or 

annual basis, depending on the amount 

of their annual tax liability (see 26 

U.S.C. 5061(d)(4)). In addition, under 

the IRC at 26 U.S.C. 5207, 5367, and 

5415, distilled spirits, wine, and beer 

taxpayers, respectively, must furnish 

reports of operations and transactions as 

the Secretary prescribes by regulation. 

Currently, under those IRC 

authorities, the TTB regulations in 27 

CFR chapter I require alcohol excise 

taxpayers to report their excise tax 

liability using form TTB F 5000.24, 

Excise Tax Return, approved under 

OMB No. 1513–0083. In addition, 

alcohol excise taxpayers must file 

operations reports accounting for their 

production, removals, losses, and 

certain other matters that effect their 

excise tax liability. Distilled spirits 

plant proprietors file up to four separate 

operations reports on a monthly basis: 

TTB F 5110.11, TTB F 5110.28, TTB F 

5110.40, TTB F 5110.43, approved 

under OMB Nos. 1513–0039, 1513– 

0041, 1513–0047, and 1513–0049, and 

concerning, respectively, storage, 

processing, production, and denaturing 

operations. Wine premises proprietors 

51724 Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 

file monthly operations reports on TTB 

F 5120.17, approved under OMB No. 

1513–0053. Brewers, depending on their 

annual tax liability, file operations 

reports either on a monthly basis using 

TTB F 5130.9 or on a quarterly basis 

using TTB F 5130.9 or TTB F 5130.26, 

both of which are approved under OMB 

No. 1513–0007. 

As part of TTB’s efforts to lower 

respondent burden, the Bureau is 

developing a combined tax return and 

simplified operations report and intends 

to pilot the use of it with alcohol excise 

taxpayers. Under this pilot, alcohol 

excise taxpayers will submit a 

letterhead application to join the pilot 

program as an alternative method to 

their filing the current tax return and 

operations reports under existing 

regulatory requirements. Once 

approved, taxpayers participating in the 

pilot program will file their combined 

alcohol excise return and simplified 

operations report under the due dates 

currently applicable to their excise tax 

returns. 

The collected information will allow 

TTB to identify the excise taxpayer, the 

amount of taxes due, and the amount of 

payments made, as well as the amount 

of wine, distilled spirits, or beer the 

taxpayer produced, removed, 

transferred, and disposed of during the 

reporting period, which effects the 

amount of alcohol excise tax due. 

Current Actions: This new 

information collection request consists 

of two collections—a letterhead 

application filed by wine, distilled 

spirits, and beer taxpayers to participate 

in this pilot program as an alternate 

method, and a combined excise tax 

return and simplified operations report 

form (on paper or its electronic 

equivalent) filed by the pilot program 

participants. The estimated number of 

participating respondents included in 

this request is intended to cover 

different phases of the pilot, with 

increasing numbers of participants in 

later phases. TTB intends this 

alternative method to reduce respondent 

burden by reducing the amount of 

information TTB collects on its 

currently separate excise tax returns and 

operations reports. TTB estimates that 

this pilot program will significantly 

reduce the overall burden hours for 

alcohol excise taxpayers when 

compared to the current burden for 

filing separate tax returns and filing the 

current operations reports. 

Type of Review: New collection 

request. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 10,000. 

• Average Responses per Respondent: 

5.8. 

• Number of Responses: 58,000. 

• Average per-Response Burden: 1.0 

hour. 

• Total Burden: 58,000 hours. 

Dated: September 9, 2021. 

Amy R. Greenberg, 

Director, Regulations and Rulings Division. 

[FR Doc. 2021–19957 Filed 9–15–21; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment Form 8508, Request 

for Waiver From Filing Information 

Returns Electronically 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the public and other Federal 

agencies to take this opportunity to 

comment on proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. Currently, the IRS is 

soliciting comments concerning Form 

8508, Request for Waiver from Filing 

Information Returns Electronically. 

DATES: Written comments should be 

received on or before November 15, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to LaNita Van Dyke, (202) 317– 

6009, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Returns Required on Magnetic 

Media. 

OMB Number: 1545–0957. 

Regulation Project Number: Form 

8508. 

Abstract: Section 6011(e)(2)(A) of the 

Internal Revenue Code, as amended by 

Section 7713 of the Revenue 

Reconciliation Act of 1989, Public Law 

101 239 (1989), 103 Stat. 2106, requires 

certain filers of information returns to 

report these on magnetic media. Filers 

who seek relief from this requirement 

can use Form 8508 to request a waiver 

for a specific time. After evaluating the 

request, IRS will notify the taxpayer as 

to whether the request is approved or 

denied. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, farms, Federal 

government, and State, local or tribal 

governments, and Not-for-Profit 

Organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 750. 

The following paragraph applies to all 

the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a 

collection of information must be 

retained if their contents may become 

material in the administration of any 

internal revenue law. Generally, tax 

returns and tax return information are 

confidential, as required by 26 U.S.C. 

6103. 

Request for Comments: The Internal 

Revenue Service (IRS) is particularly 

interested in comments that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information