Change Requests

Key Information

Previous ICR	202209-1513-003

Federal Register Notices

Authorizing Statutes

Abstract

Under the Internal Revenue Code at 26 U.S.C. 6302, TTB collects the firearms and ammunition excise tax imposed by 26 U.S.C. 4181 on the basis of a return that taxpayers file on a quarterly basis. Section 6302 also authorizes the Secretary to issue regulations concerning the payment of taxes by electronic funds transfer (EFT). Under the TTB regulations in 27 CFR part 53, taxpayers who elect to begin or discontinue payment of firearms and ammunition excise taxes by EFT must furnish a written notice to TTB regarding such actions. TTB uses those notifications to anticipate and monitor firearms and ammunition excise tax payments to ensure compliance with the relevant provisions of the IRC.

Key Information

Previous ICR	202210-1625-009

Federal Register Notices

Authorizing Statutes

Abstract

This information is required to ensure that a vessel engaged in certain aquaculture operations has applied for and received a waiver. A vessel owner or operator must notify Coast Guard and provide a copy of the waiver. The statutory authority is 46 U.S.C. 12102. This authority is delegated by the Secretary to the Coast Guard via the Department of Homeland Security Delegation No. 0170.1, Revision No. 01.2. (II)(92)(h).

Key Information

Previous ICR	202205-1625-007

Federal Register Notices

Authorizing Statutes

Abstract

The Coast Guard uses the results of nondestructive testing to evaluate the suitability of older pressure-vessel-type cargo tanks of unmanned barges to remain in service. Once every ten years it subjects such a tank, on an unmanned barge, 30 years old or older to nondestructive testing. The statutory authority is 46 U.S.C. 3703. This authority is delegated by the Secretary to the Coast Guard via the Department of Homeland Security Delegation No. 0170.1, Revision No. 01.2. (II)(92.b.

Key Information

Previous ICR	202205-1625-009

Federal Register Notices

Authorizing Statutes

Abstract

This information is used by the Coast Guard to review cargo securing manuals (CSM) for compliance with safety standards established by international treaty. The authority of 46 U.S.C. 2103 is delegated by the Secretary to the Coast Guard via the Department of Homeland Security Delegation No. 0170.1, Revision No. 01.2. (II)(92.a). The authority of 46 U.S.C. 3306 is delegated by the Secretary to the United States Coast Guard .

Key Information

Previous ICR	202210-1545-005

Federal Register Notices

Authorizing Statutes

Abstract

Internal Revenue Code (IRC) section 860E(e) imposes an excise tax on any transfer of a residual interest in a Real Estate Mortgage Investment Conduits (REMIC) to a disqualified organization. IRC sections 860E(e)(4) and 860E(e)(6)(D) provide relief of the excise tax when the transferee or record holder of the residual interest furnishes an affidavit to the transferor or pass-thru entity stating that they are not a disqualified organization. Treasury Decision (TD) 8458 contains final regulations and guidance relating to the IRC requirements for a REMIC. Treasury Regulations section 1.860E-2(a)(5) requires the REMIC, upon request of the party responsible for the tax liability, to furnish information sufficient to compute the present value of the anticipated excess inclusions. Treasury Regulations sections 1.860E-2(a)(7) and 1.860E-2(b)(2) provide requirements for the affidavits provided by the transferee or record holder of a residual interest in a REMIC as required by IRC sections 860E(e)(4) and 860E(e)(6)(D).

Key Information

Previous ICR	202207-1513-009

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Code (IRC), at 26 U.S.C. 5361, 5362, and 5386–5388, requires persons who intend to produce special natural wine, agricultural wine, other than standard wine, or nonbeverage wine to obtain approval of the formulas and processes by which such products will be made. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 24 and 26 require producers to obtain prior approval of the formulas and processes by which such wine products will be made. Producers may file such approval requests using TTB F 5120.29, Formula and Process for Wine. TTB uses the collected information to ensure that the relevant tax provisions of the IRC are appropriately applied and to protect the public from misidentified, mislabeled, or unsafe wines and wine products.

Key Information

Previous ICR	202207-1513-008

Federal Register Notices

Authorizing Statutes

Abstract

While the Internal Revenue Code (IRC) at 26 U.S.C. 5214 allows for the tax-free withdrawal of denatured distilled spirits from a distilled spirits plant (DSP), 26 U.S.C. 5275 requires persons that procure, deal in, or use specially denatured (SDS), or that recover specially denatured or completely denatured distilled spirits, to maintain records and file reports as required by regulation. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons who use or recover SDS or articles, or who use recovered completely denatured spirits or articles, to file a report using form TTB F 5150.18 once annually or when discontinuing business to account for their use of such denatured spirits in specific approved formulas. The collected information accounts for the use of untaxed distilled spirits and is necessary to ensure that the tax provisions of the IRC are appropriately applied.

Key Information

Previous ICR	202505-1513-002

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 6061 provides that any return, statement, or other document submitted under the IRC’s provisions must be signed in accordance with the forms or regulations prescribed by the Secretary of the Treasury (the Secretary). Also, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c) authorizes the Secretary to prescribe the manner and form of applications for basic permits issued under the Act. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations require individuals signing documents and forms filed with TTB on behalf of an applicant or principal to have specific authority to do so. As such, applicants and principals use form TTB F 5000.8, Power of Attorney, to delegate such authority to a designated individual and to report that delegation to TTB. Many documents and forms submitted to TTB are legally binding and have penalties for omissions or falsification, and TTB uses the collected information to determine who legally represents an applicant or permittee doing business with the agency.

Key Information

Previous ICR	202207-1513-006

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5062 authorizes drawback (refund) of the Federal excise tax paid on distilled spirits and wines subsequently exported from the United States, under regulations requiring evidence of the product’s tax payment or determination and exportation. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 28 require drawback claims filed by wine exporters to be accompanied by the producer’s or bottler’s certification, filed on form TTB F 5120.20, that the listed wines were produced in the United States and taxpaid or determined upon withdrawal. The collected information is necessary to ensure that the tax provisions of the IRC are appropriately applied, as it allows TTB to prevent the payment of unverified drawback claims.

Key Information

Previous ICR	202207-1513-005

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Code (IRC), at 26 U.S.C. 5207, requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities, and, at 26 U.S.C. 5214, it authorizes the withdrawal of denatured distilled spirits from a DSP free of tax for certain specified uses, all subject regulations prescribed by the Secretary of the Treasury. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their production, loss, receipt, transfer, and withdrawal of denatured spirits. Using the required records, those regulations also require DSP proprietors to report a summary of their daily denaturing (processing) activities to TTB on a monthly basis using form TTB F 5110.43. Because denatured spirits may be removed from a DSP free of tax, a full accounting of a DSP’s denaturation operations is necessary to protect the revenue. The required records and reports allow TTB to detect and prevent diversion of denatured spirits to taxable uses, ensure compliance with Federal law and regulations, and compile industry statistics.

Key Information

Previous ICR	202207-1513-004

Federal Register Notices

Authorizing Statutes

Abstract

While the Internal Revenue Code (IRC) at 26 U.S.C. 5001 generally imposes a Federal excise tax on all distilled spirits produced in or imported into the United States, 26 U.S.C. 5214 provides for the tax-free withdrawal of distilled spirits from distilled spirits plants (DSPs) for nonbeverage purposes, including for use by educational institutions, laboratories, and medical facilities, and by State, local, and tribal governments. At 26 U.S.C. 5271–5275, the IRC also sets permit, bond, formula submission, recordkeeping, and reporting requirements for the use of tax-free distilled spirits, all of which is subject to regulations prescribed by the Secretary. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 22 require users of tax-free alcohol to submit certain letterhead applications and notices, which serve as qualifying documents for specific regulated activities or as amendments to previously filed documents. The collected information is necessary to ensure that the provisions of the IRC related to tax-free distilled spirits are appropriately applied.

Key Information

Previous ICR	202207-1513-003

Federal Register Notices

Authorizing Statutes

Abstract

As mandated by the Internal Revenue Code (IRC) at 26 U.S.C. 5121, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 31 require wholesale alcohol dealers to keep, at their place of business, daily records of their receipt and disposition of distilled spirits, as well as a record book of all wine and beer received. Specific to this information collection, and as authorized by the IRC at 26 U.S.C. 5555, the TTB regulations in part 31 also allow wholesale alcohol dealers to submit letterhead applications to TTB requesting approval of variations in the type and format of such records, and for variations in the retention place of those records. TTB review of such applications is necessary to determine that such variances would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

Key Information

Previous ICR	202207-1513-002

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 7805 authorizes the Secretary of the Treasury to issue all needful regulations to implement the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade (TTB) regulations in 27 CFR part 28 allow alcohol exporters to apply for TTB approval of proposed alternate methods or procedures to, or emergency variances from, the requirements of that part, other than the giving of a bond or the payment of tax. Such applications provide alcohol exporters with operational flexibility and allow them to meet emergency circumstances. TTB review of such applications is necessary to determine that the proposed alternative or variance would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

Key Information

Previous ICR	202207-1513-001

Federal Register Notices

Authorizing Statutes

Abstract

Chapter 51 of the Internal Revenue Code (IRC) imposes Federal excise taxes on alcohol beverages made in or imported into the United States, while exports of such products from the United States are generally not taxed. In addition, the IRC at 26 U.S.C. 7652 applies an equal tax to such products from Puerto Rico or the U.S. Virgin Islands shipped into the United States, and that section also requires the transfer of most of the taxes collected on such products to the treasuries of those two governments. Under its IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 parts 26, 27, and 28 require persons exporting or importing alcohol beverages from Puerto Rico and the U.S. Virgin Islands to file certain letterhead applications and notices, and to keep certain records, regarding such activities. The collected information is necessary to protect the revenue and ensure compliance with Federal laws and regulations. For alcohol beverages exported or imported from Puerto Rico or the U.S. Virgin Islands, the required information allows TTB to trace shipments of such products, verify excise tax payments and claims for refunds, and calculate payments due to the treasuries of Puerto Rico and the U.S. Virgin Islands.

Key Information

Previous ICR	202207-1845-009

Federal Register Notices

Authorizing Statutes

Abstract

This is a request for a revision of the approved information collection used by Federal Student Aid (FSA) to ensure that all data collected and managed by Guaranty Agencies (GAs) in support federal student financial aid programs is secure. FSA continues to use a formal assessment program that ensures the GAs have security protocols in place to protect the confidentiality and integrity of data entrusted to FSA by students and families. This assessment will identify security deficiencies based on the federal standards described in the National Institute of Standards and Technology (NIST) publications.

Key Information

Previous ICR	202205-1845-003

Federal Register Notices

Authorizing Statutes

Abstract

This request is for an extension of the information collection of the requirements in the policies and procedures related to the eligibility of foreign schools to apply to participate in Title IV, HEA programs that were added by the Higher Education Opportunity Act of 2008 (HEOA). The information in 34 CFR Sections 600.54, 600.55, 600.56, and 600.57 is used by the Department during the initial review for eligibility certification, recertification and annual evaluations. These regulations help to ensure that all foreign institutions participating in the Title IV, HEA programs are meeting the minimum participation standards.

Key Information

Previous ICR	202112-1545-006

Federal Register Notices

Authorizing Statutes

Abstract

Section 6011(e) of the Internal Revenue Code directs the IRS to prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Treasury Regulations section 301.6011-2 requires certain information returns to be filed electronically. Section 301.6011-2(c)(6)(i) allows the IRS to grant a waiver of this requirement. Filers who seek relief from this requirement can use Form 8508 to request a waiver for a specific time. The IRS will review the information contained on Form 8508 to decide as to approval.

Key Information

Previous ICR	202208-1545-001

Federal Register Notices

Authorizing Statutes

Abstract

TD 8936 contains final regulations concerning an exclusion from gross income for a contribution in aid of construction under section 118(c) that is treated as a contribution to capital under section 118(a). The final regulations affect a regulated public utility that provides water or sewerage services because a qualifying contribution in aid of construction is treated as a contribution to the capital of the utility and excluded from gross income. The final regulations provide guidance on the definition of a contribution in aid of construction, the adjusted basis of any property acquired with a contribution in aid of construction, the information relating to a contribution in aid of construction required to be furnished by the utility, and the time and manner for providing that information to the IRS.

Key Information

Previous ICR	202203-0910-007

Federal Register Notices

Authorizing Statutes

Abstract

This information collection implements section 522 of the Federal Food, Drug, and Cosmetic Act, which governs the postmarket surveillance of medical devices. Respondents to the information collection are medical device manufacturers who must conduct surveillance in accordance with statutory orders issued by FDA in support of the clearance or approval of certain devices. The information collection is intended to ensure the continued safety of medical devices.

Key Information

Previous ICR	202301-1076-002

Federal Register Notices

Authorizing Statutes

Abstract

This information collection allows BIA to obtain the information necessary to determine whether an applicant is eligible to acquire, modify, or assign a grazing permit on trust or restricted lands and to allow a successful applicant to meet bonding requirements, related to grazing on Tribal land, individually-owned Indian land, or government land.

Key Information

Previous ICR	202207-1530-005

Federal Register Notices

Authorizing Statutes

Abstract

Information collected from insurance companies provides Federal bond approving officers with a listing of states, by company, in which they are licensed to write Federal bonds. This information appears in Treasury's Circular 570.

Key Information

Previous ICR	202301-0648-006

Federal Register Notices

Authorizing Statutes

Abstract

The National Marine Fisheries Service (NMFS) Alaska Region (AKR) requests an extension of this currently approved information collection for the economic data reports (EDRs) for the Bering Sea and Aleutian Islands Crab Rationalization Program (CR Program). The purpose of the crab EDRs is to gather information about ownership, revenue, cost, vessel operations, and employment to analyze the economic effects of the CR Program and the economic performance of participants in the program, and to estimate impacts of future issues, problems, or proposed revisions to the program. The data collected through the EDRs are used to prepare reports, program reviews, and analysis of proposed revisions to the CR Program.

Key Information

Previous ICR	202302-0648-004

Federal Register Notices

Authorizing Statutes

Abstract

The National Marine Fisheries Service (NMFS), Alaska Regional Office, requests a revision and extension of this currently approved information collection, which incorporates minor updates for clarity and regulatory accuracy. These changes to the forms include updating the Public Reporting Burden Statement to include the form's specific purpose, and updating website links. Additionally, the “Application for Transfer of Quota Share to or from a Community Quota Entity” form was updated to include the correct the language from "The party to whom a CQE is seeking to transfer the IFQ must hold a Transfer Eligibility Certificate (TEC) unless they are a resident of the Aleutian Islands (Adak) for at least 12 months" to "The party to whom a CQE is seeking to transfer the IFQ must hold a Transfer Eligibility Certificate (TEC) unless they hold an Aleutian Islands (Adak) TEC." This change accurately reflects current regulations and requirements. No other changes were made to the collection other than adjustments to reflect the most current available data. This information collection is for applications, permits, and reports that are necessary for NMFS to manage the Community Quota Entity (CQE) Program. NMFS requires this information for fisheries management and to evaluate the ability of a specific CQE to represent an eligible community. Without this collection, the cost of making decisions based on inadequate information would adversely affect the viability of the CQE fishing industry and impact the economic health of the participating communities.

Key Information

Previous ICR	202301-3064-002

Federal Register Notices

Authorizing Statutes

Abstract

Section 12(i) of the Exchange Act grants authority to the Federal banking agencies to administer and enforce Sections 10A(m), 12, 13, 14(a), 14(c), 14(d), 14(f), and 16 of the Exchange Act and Sections 302, 303, 304, 306, 401(b), 404, 406, and 407 of the Sarbanes-Oxley Act of 2002. Pursuant to Section 12(i), the FDIC has the authority, including rulemaking authority, to administer and enforce these enumerated provisions as may be necessary with respect to state nonmember banks and state savings associations over which it has been designated the appropriate Federal banking agency. Section 12(i) generally requires the FDIC to issue regulations substantially similar to those issued by the Securities and Exchange Commission (“SEC”) regulations to carry out these responsibilities. Thus, Part 335 of the FDIC regulations incorporates by cross-reference the SEC rules and regulations regarding the disclosure and filing requirements of registered securities of state nonmember banks and state savings associations.

Key Information

Previous ICR	202109-2133-001

Federal Register Notices

Authorizing Statutes

Abstract

This information collection allows MARAD to accept claims from respondents pursuant to MARAD regulations 46 CFR part 327 for injury or illness sustained while serving as masters or members of a crew on board a vessel owned or operated by the United States. MARAD personnel will review respondent's information and determine the extent of any agency liability and corresponding payment.