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Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations Subpart CApproved American Viticultural Areas
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
2. Subpart C is amended by adding 9.278 to read as follows:

9.278

27 CFR Part 70

Ulupalakua AVA.

Docket No. TTB20210004; T.D. TTB169

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a Name. The name of the viticultural area described in this section is Ulupalakua. For purposes of part 4 of this chapter, Ulupalakua is a term of viticultural significance.
b Approved maps. The United States Geological Survey USGS 1:24,000
scale topographic maps used to determine the boundary of the Ulupalakua viticultural area is titled Makena, Hawaii, 1983.
c Boundary. The Ulupalakua viticultural area is located on the island of Maui, in Hawaii. The boundary of the Ulupalakua viticultural area is as described in paragraphs c1 through 6 of this section:
1 The beginning point is on the Makena, Hawaii, map at the intersection of an unnamed, light-duty road known locally as State Highway 37 and the northernmost unnamed, unimproved road in the Palauea land division a land division is known as an ahupuaa in Hawaii. From the beginning point, proceed south along State Highway 37
to the next unnamed, unimproved road in the Palauea land division; then 2 Proceed west in a straight line for approximately 2,700 feet to the 1,560foot elevation contour; then 3 Proceed north along the 1,560-foot elevation contour to the northern boundary of the Palauea land division;
then 4 Proceed east along the northern boundary of the Palauea land division to the 1,800-foot elevation contour; then 5 Proceed south along the 1,800-foot elevation contour for approximately 400
feet to the point where the 1,800-foot elevation contour intersects with an imaginary line drawn from the terminus of the northernmost unnamed, unimproved road in the Palauea land division; then 6 Proceed east in a straight line for approximately 800 feet, returning to the beginning point.
Signed: June 21, 2021.
Mary G. Ryan, Administrator.
Approved: June 21, 2021.
Timothy E. Skud, Deputy Assistant Secretary Tax, Trade, and Tariff Policy.
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Removal of Obsolete Regulation Regarding Rewards for Information Relating to Violations of Tax Laws Administered by the Alcohol and Tobacco Tax and Trade Bureau Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Final rule; Treasury decision.
AGENCY:

In this final rule, the Alcohol and Tobacco Tax and Trade Bureau TTB is removing obsolete regulatory provisions related to whistleblower rewards. Under the Internal Revenue Code, individuals who provide information to the Treasury Department regarding underpayment of taxes or violations of internal revenue laws may file claims for monetary whistleblower awards. Recent changes to the Code have made the TTB
regulation regarding whistleblower rewards obsolete, and, therefore, TTB is removing that provision from its regulations. TTB has signed a memorandum of understanding with the Internal Revenue Service, under which the Internal Revenue Service will process whistleblower award claims for information regarding underpayment of taxes collected by TTB or violations of the internal revenue laws administered by TTB.
DATES: This final rule is effective on July 1, 2021.
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;
2024531039, ext. 135.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Background The Alcohol and Tobacco Tax and Trade Bureau TTB administers the following provisions of the Internal Revenue Code of 1986, as amended IRC, 26 U.S.C.: Chapter 51 imposing Federal excise tax on distilled spirits, wine, and beer, chapter 52 imposing Federal excise tax on tobacco products and cigarette papers and tubes, and sections 41814182 imposing Federal excise tax on firearms and ammunition.
TTB administers these provisions pursuant to section 1111d of the Homeland Security Act of 2002, as
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codified at 6 U.S.C. 531d. The Secretary of the Treasury the Secretary has delegated related IRC administrative and enforcement authorities to TTB
through Treasury Order 12001. The Secretary also has delegated administration and enforcement of other internal revenue laws to the Internal Revenue Service under Treasury Order 15010.
Under section 7623 of the IRC 26
U.S.C. 7623, individuals who provide information to the Department of the Treasury that is used to detect underpayments of Federal taxes or violations of internal revenue laws may be eligible for monetary whistleblower awards under regulations issued by the Secretary.
TTB had previously issued a whistleblower reward regulation at 27
CFR 70.41. However, amendments to the Internal Revenue Code have made this regulation obsolete. See the amendments made to 26 U.S.C. 7623 by section 406 of the Tax Relief and Health Care Act of 2006 Pub L. 109432, section 41108 of the Balanced Budget Act of 2018 Pub. L. 115123, and section 1405 of the Taxpayer First Act Pub. L. 11625. As a result of these statutory amendments, described more fully below, 70.41 has become obsolete, and TTB is removing that section from its regulations in 27 CFR
part 70, Procedure and Administration.
Section 406 of the Tax Relief and Health Care Act of 2006 significantly revised 26 U.S.C. 7623 and required the Treasury Department to establish a Whistleblower Office within the Internal Revenue Service IRS to analyze information received by whistleblower claimants and determine the amount of any award under 26
U.S.C. 7623b. The IRS Whistleblower Office processes claims pertaining to underpayments of tax that are owed to the IRS or violations of internal revenue laws administered by the IRS that may be eligible for an award under 26 U.S.C.
7623a and b. See IRS Delegation Order 2507 delegation to the Whistleblower Office of the authority to approve IRS discretionary awards under section 7623a. Section 41108 of the Balanced Budget Act of 2018 then clarified the definition of collected proceeds from which the Treasury Department may make awards to whistleblowers. The Taxpayer First Act further amended 26 U.S.C. 7623 by establishing a notification process for whistleblowers and adding protections for whistleblowers against retaliation.
To modernize the process for accepting, processing, and rewarding whistleblowers and to give effect to the statutory changes, TTB has entered into
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