The Alcohol and Tobacco Tax and Trade Bureau (TTB), an agency within the Department of the Treasury, has initiated a public comment period regarding several existing information collection requirements. Published in the Federal Register on October 6, 2026, this notice seeks input on six specific collections, ranging from taxpayer authorization forms to extensive recordkeeping obligations for distilled spirits plants and brewers. The action is mandated by the Paperwork Reduction Act of 1995, a federal statute designed to minimize the reporting burden on the public while ensuring agencies collect necessary information. Interested parties have until December 7, 2026, to submit their comments, which will inform the TTB's requests for approval from the Office of Management and Budget. This routine but crucial process allows for public scrutiny of federal data demands, impacting businesses and government entities across the alcohol and tobacco industries.
The Paperwork Reduction Act and Its Purpose
The Paperwork Reduction Act (PRA) requires federal agencies to obtain Office of Management and Budget (OMB) approval before collecting information from the public. A key component of this process is soliciting public comments to assess whether the information collection is necessary, accurate in its burden estimates, clear, and designed to minimize the burden on respondents. The TTB's notice explicitly invites feedback on whether each collection is necessary for proper agency function, the accuracy of its burden estimate, ways to enhance quality and clarity, methods to minimize burden through technology, and estimates of associated costs. This iterative process aims to balance the government's need for data with the public's right to avoid undue administrative burdens.
Key Information Collections Under Review
The TTB's notice details six distinct information collections, each with specific purposes and implications for regulated entities:
OMB Control No. 1513-0001: Tax Information Authorization
This collection involves TTB Form 5000.19, which taxpayers use to authorize a representative to receive their confidential tax information. Derived from 26 U.S.C. 6103, which protects taxpayer privacy, this form ensures that only authorized individuals access sensitive data. TTB uses the collected information to identify the designated representative and define the scope of their authority. The TTB indicates no program changes and is seeking an extension for this collection. The estimated annual burden is minimal, affecting ten respondents for a total of ten hours annually.
OMB Control No. 1513-0003: Referral of Information
TTB Form 5000.21, known as the Referral of Information, facilitates the disclosure of apparent violations of state and local government laws and regulations identified by TTB personnel during investigations. This form also includes a section for external agencies to respond to TTB regarding actions taken based on the referral, providing TTB with valuable feedback on the utility of its disclosures and potential enforcement against TTB-regulated entities. The TTB is seeking an extension without program changes, noting a decrease in estimated annual respondents and total burden hours, which now stands at 25 respondents for 25 hours annually.
OMB Control No. 1513-0041: Distilled Spirits Plants--Records and Monthly Reports of Processing Operations
This collection, encompassing TTB Form 5110.28 and recordkeeping requirement TTB REC 5110/03, mandates distilled spirits plant (DSP) proprietors to maintain records and submit monthly reports concerning their production, storage, denaturation, and processing operations. Requirements stem from 26 U.S.C. 5207 and 27 CFR part 19. This information is crucial for ensuring compliance with tax provisions and for generating generalized statistical reports for public release. Notably, the TTB anticipates an increase in the estimated number of annual respondents, total responses, and burden hours for this collection. This adjustment is attributed to the continued growth in the number of DSPs across the United States. The estimated annual burden is significant, totaling 146,000 hours spread across 6,100 respondents, with each response averaging two hours.
OMB Control No. 1513-0058: Usual and Customary Business Records Maintained by Brewers
Under 26 U.S.C. 5415 and 5555, and TTB regulations in 27 CFR part 25, brewers are required to keep usual and customary business records documenting their operations, including production, packaging, inventories, and shipments of beer. This data enables TTB to establish excise tax liability, verify tax claims, and ensure compliance with federal laws and regulations. While the TTB projects an increase in annual respondents to 15,380, it asserts that this information collection imposes no additional burden on respondents. This is because the records are considered usual and customary, meaning they would be kept during the normal course of business regardless of regulatory requirements, as per OMB regulations at 5 CFR 1320.3(b)(2).
OMB Control No. 1513-0059: Usual and Customary Business Records Relating to Tax-Free Alcohol
This collection, TTB REC 5150/3, pertains to entities that procure or use distilled spirits withdrawn free of tax for nonbeverage purposes, such as federal, state, and local governments, educational organizations, research laboratories, hospitals, and blood banks. Authorized by 26 U.S.C. 5001, 5214(a)(2) and (3), and 5275, along with 27 CFR part 22, these records help TTB account for tax-free spirits and detect potential diversion to taxable beverage use. The TTB is seeking an extension, noting a decrease in estimated annual respondents and total burden hours. Similar to brewers' records, this collection is deemed to impose no additional burden because the records are customary business practices.
OMB Control No. 1513-0062: Usual and Customary Business Records Relating to Denatured Spirits
This recordkeeping requirement, TTB REC 5150/1, focuses on denatured distilled spirits, which are generally not subject to federal excise tax and are used for industrial purposes in manufacturing nonbeverage products. The underlying authority, 26 U.S.C. 5271-5275, establishes a system to prevent the diversion of denatured spirits to taxable beverage use. Like the previous two collections, these records are considered usual and customary business practices, imposing no additional burden on respondents, and the TTB is seeking an extension for this collection.
Implications and the Call for Public Engagement
These information collections are fundamental to the TTB's regulatory and tax enforcement responsibilities within the alcohol industry. They provide the agency with the data necessary to ensure fair competition, prevent tax evasion, and protect public health and safety. The public comment period serves as a critical opportunity for affected businesses, organizations, and individuals to voice concerns, suggest improvements, or affirm the efficacy of the current collection methods. For example, the substantial increase in burden hours for distilled spirits plants due to industry growth highlights the dynamic nature of regulatory impact and the importance of accurate burden assessments.
Engagement during this period can influence how TTB measures and manages compliance burdens, potentially leading to streamlined processes or adoption of new technologies. The TTB explicitly seeks comments on ways to enhance clarity and minimize burden, including through automation. Therefore, robust participation from the regulated community is vital to shaping these ongoing federal requirements.
