The Internal Revenue Code (IRC) at 26
U.S.C. 5008, 5044, 5056, 5064, 5370, 5705, and 5708 authorizes
claims for relief of excise taxes on distilled spirits, wine, beer,
tobacco products, and cigarette papers and tubes that were
condemned, destroyed, lost or made unmarketable due to disaster,
theft or vandalism, or that were voluntarily destroyed, returned to
bond or withdrawn from the market. The IRC at 26 U.S.C. 5055, 5062,
and 5706 also provides for drawback (refund) of taxes paid on such
products subsequently exported outside of the United States.
Additionally, the IRC at 26 U.S.C. 5111–5114, authorizes drawback
of a portion of taxes paid on distilled spirits used in the
manufacture of certain nonbeverage products, while 26 U.S.C.
5373(b)(3) allows credit for excise taxes on wine spirits removed
from a distilled spirits plant and used in the production of wine.
Additionally, under the IRC at 26 U.S.C. 6402–6404, taxpayers may
file relief claims for erroneous, excessive, or overpaid excise or
special occupational taxes, while 26 U.S.C. 6416 allows for credit
or refund of overpaid firearms and ammunition taxes and 26 U.S.C.
6423 sets conditions on claims for erroneously collected alcohol
and tobacco excise taxes. Under those various IRC sections,
claimants generally must submit their claims within 6 months of the
relevant action in the form and manner that the Secretary
prescribes by regulation. Under those statutory IRC authorities,
the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued
regulations that require taxpayers to file claims for abatement,
allowance, credit, refund, or remission of the excise or special
occupational taxes paid or determined using form TTB F 5620.8.
Using that form and any required supporting documentation,
claimants identify themselves, the regulatory section the claim is
made under, the type of claim and its basis, the kind and amount of
tax claimed, and, if relevant, account information for the deposit
of refunded tax. The collected information is necessary to protect
the revenue as it allows TTB to determine if the claim legally
qualifies for relief.
Michael Hoover 202 453-2135 ext.
135 michael.hoover@ttb.gov
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.
Form TTB F 5620.8 Claim--Alcohol, Tobacco, and Firearms Taxes
1513-0030 (TTB F 5620.8) Non-significant Change Justification Statement.docx
Claim--Alcohol, Tobacco, and Firearms Taxes