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Federal Register / Vol. 86, No. 32 / Friday, February 19, 2021 / Notices
OMB Control Number: 15130073.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C.5001
imposes Federal excise tax on distilled spirits produced or imported into the United States. The IRC at 26 U.S.C.
51115114, allows manufacturers of certain non-beverage products that are unfit for beverage usemedicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume to claim drawback refund of all but $1.00 per proof gallon of the excise tax paid on the distilled spirits used in the production of such products. Under these IRC authorities, TTB has issued regulations governing non-beverage product drawback claims, contained in 27 CFR part 17, which includes a requirement to keep source records supporting such claims. The required records document the distilled spirits received, taxes paid, date used, the quantity and kind used in each product, other ingredients received and used to validate formula compliance, amount of alcohol recovered, quantity of intermediate products transferred to other plants, and the disposition or purchaser of the products. The collected information helps prevent fraudulent claims and the diversion to beverage use of distilled spirits on which respondents claim non-beverage drawback.
TTB Recordkeeping Number: TTB
REC 5530/2.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
615.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 615.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 615 hours.
7. Title: Proprietors or Claimants Exporting Liquors TTB REC 5900/1.
OMB Control Number: 15130075.
Type of Review: Extension of a currently approved collection.
Description: Under the IRC at 26
U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax.
Under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback refund of the taxes paid. To prevent payment of fraudulent or incorrect drawback claims, the TTB regulations in 27 CFR
part 28 require exporters to keep and make available records of pertinent Customs and TTB forms and commercial records documenting the export of taxpaid alcohol beverages for which they will claim drawback.

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TTB Recordkeeping Number: TTB
REC 5900/1.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
750.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 750.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 750 hours.
8. Title: Administrative Remedies Requests for Closing Agreements.
OMB Control Number: 15130099.
Type of Review: Extension of a currently approved collection.
Description: The IRC at 26 U.S.C.
7121 authorizes the Secretary to enter into a written agreement with any person, or their agent, relating to the liability of that person for any internal revenue tax for any taxable period.
Under that authority, TTB has issued regulations at 27 CFR 70.485 pertaining to such closing agreements. Specific to this information collection, that regulation requires a taxpayer or their agent to submit a written request to TTB
to enter into a closing agreement to resolve excise tax matters. TTB uses the information collected in the request and any attached supporting documentation to determine whether the Bureau should pursue a closing agreement with the taxpayer. Closing agreements allow TTB
and a taxpayer to resolve tax liability matters prior to any adversarial legal or administrative proceedings.
Form: None.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
10.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 10.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 10 hours.
9. Title: Marks and Notices on Packages of Tobacco Products TTB REC
5210/13.
OMB Control Number: 15130101.
Type of Review: Revision of a currently approved collection.
Description: The IRC at 26 U.S.C.
5723b requires packages of tobacco products, processed tobacco, and cigarette paper or tubes to bear the marks, labels, and notices required by regulation. Under that authority, the TTB tobacco regulations in 27 CFR parts 40, 41, 44, and 45 require packages of domestic and imported tobacco products to bear certain marks identifying the product sufficient to determine its excise tax class, and the products quantity or weight, depending
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on the basis of the tax. The regulations also require certain notices on the packages or shipping containers of tobacco products intended for export or use of the United States, as those products may be removed without tax payment or with benefit of tax drawback. The disclosed information identifies tobacco products, and the appearance of the notices on the packages helps to identify the products if diverted into the domestic market after withdrawal without payment of tax or with benefit of tax drawback into the domestic market.
TTB Recordkeeping Number: TTB
REC 5210/3.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
724.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 724.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 724 hours.
10. Title: Labeling of Major Food Allergens and Petitions for Exemption.
OMB Control Number: 15130121.
Type of Review: Extension of a currently approved collection.
Description: The FAA Act at 27 U.S.C.
205e authorizes the Secretary to issue regulations regarding the labeling of wine, distilled spirits, and malt beverages in order to, among other things, prohibit consumer deception and ensure that labels provide consumers with adequate information as to the identity and quality of such products. Under this authority, the TTB
regulations provide for the voluntary labeling of major food allergens used in the production of alcohol beverages. As defined in the Food Allergen Labeling and Consumer Protection Act of 2004
118 Stat. 905, the major food allergens are milk, eggs, fish, crustacean shellfish, tree nuts, peanuts, wheat, and soybeans. Under the TTB regulations, if the bottler declares any one major food allergen, then all major food allergens used in the product must be declared on the label, except when TTB has approved a petition for exemption from such labeling. This information collection includes the labeling of allergens and petitions for exemption.
Form: None.
Affected Public: Business or other forprofits.
Estimated Number of Respondents:
700.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 700.
Estimated Time per Response: 49
minutes.

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